Internal Revenue Bulletin 2024-1 (PDF rendition): IRS Revenue Procedures

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Bulletin No. 2024–1
January 2, 2024
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
ADMINISTRATIVE
Rev. Proc. 2024-1, page 1.
This procedure contains revised procedures for letter rul-
ings and information letters issued by the Associate Chief
Counsel (Corporate), Associate Chief Counsel (Employee
Benefits, Exempt Organizations, and Employment Taxes), As-
sociate Chief Counsel (Financial Institutions and Products),
Associate Chief Counsel (Income Tax and Accounting), Asso-
ciate Chief Counsel (International), Associate Chief Counsel
(Passthroughs and Special Industries), and Associate Chief
Counsel (Procedure and Administration). This procedure also
contains procedures for determination letters issued by the
Large Business and International Division, Small Business/
Self Employed Division, Wage and Investment Division, and
Tax Exempt and Government Entities Division. Rev. Proc.
2023-1 is superseded.
Rev. Proc. 2024-2, page 119.
This revenue procedure explains when and how an Associate
office within the Office of Chief Counsel provides technical
advice, conveyed in technical advice memoranda (TAMs). It
also explains the rights that a taxpayer has when a field office
requests a TAM regarding a tax matter. Rev. Proc. 2023-2 is
superseded.
Rev. Proc. 2024-3, page 143.
The revenue procedure provides a revised list of areas of the
Code under the jurisdiction of the Associate Chief Counsel
(Corporate), the Associate Chief Counsel (Financial Institu-
tions and Products), the Associate Chief Counsel (Income Tax
and Accounting), the Associate Chief Counsel (Passthroughs
and Special Industries), the Associate Chief Counsel (Proce-
dure and Administration), and the Associate Chief Counsel
(Employee Benefits, Exempt Organizations and Employment
Taxes)relating to matters on which the Service will not issue
letter rulings or determination letters. Rev. Proc. 2023-3,
2023-1 I.R.B. 144 is superseded.
Rev. Proc. 2024-7, page 303.
Areas in which rulings will not be issued, Associate Chief
Counsel (International).
EMPLOYEE PLANS
Rev. Proc. 2024-4, page 160.
This document updates Rev. Proc. 2023-4, 2023-1 IRB
162, relating to the types of advice the IRS provides to
taxpayers on issues under the jurisdiction of the Commis-
sioner, Tax Exempt and Government Entities Division, Em-
ployee Plans Rulings and Agreements, and the procedures
that apply to requests for determination letters and private
letter rulings.
EXEMPT ORGANIZATIONS
Rev. Proc. 2024-5, page 262.
This revenue procedure sets forth procedures for issuing de-
termination letters on issues under the jurisdiction of the Di-
rector, Exempt Organizations (EO) Rulings and Agreements.
Specifically, it explains the procedures for issuing determi-
nation letters on tax-exempt status (in response to appli-
cations for recognition of exemption from Federal income
tax under § 501 or § 521 other than those subject to Rev.
Proc. 2024-4, this Bulletin (relating to pension, profit-sharing,
stock bonus, annuity, and employee stock ownership plans),
private foundation status, and other determinations related
to tax-exempt organizations. These procedures also apply
to revocation or modification of determination letters. This
revenue procedure also provides guidance on the exhaustion
of administrative remedies for purposes of declaratory judg-
ment under § 7428. Finally, this revenue procedure provides
guidance on applicable user fees for requesting determina-
tion letters.
Finding Lists begin on page ii.

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and en-
force the law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing of-
ficial rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of inter-
nal management are not published; however, statements of
internal practices and procedures that affect the rights and
duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service
on the application of the law to the pivotal facts stated in
the revenue ruling. In those based on positions taken in rul-
ings to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature are
deleted to prevent unwarranted invasions of privacy and to
comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B,
Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative
Rulings. Bank Secrecy Act Administrative Rulings are issued
by the Department of the Treasury’s Office of the Assistant
Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
January 2, 2024 Bulletin No. 2024–1

Part III
26 CFR § 601.201: Rulings and determination letters.
Rev. Proc. 2024-1
TABLE OF CONTENTS
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? .....................................7
.01 Description of terms used in this revenue procedure ......................................................7
.02 Updated annually .................................................................................8
SECTION 2. WHAT ARE THE FORMS IN WHICH THE SERVICE PROVIDES ADVICE TO TAXPAYERS? ..........8
.01 Letter ruling .....................................................................................8
.02 Closing agreement ................................................................................8
.03 Determination letter ...............................................................................9
.04 Information letter .................................................................................9
.05 Oral advice ......................................................................................9
(1) No oral rulings and no written rulings in response to oral requests .......................................9
(2) Discussion possible on substantive issues .........................................................10
(3) Oral guidance is advisory only, and the Service is not bound by it ......................................10
SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS
REVENUE PROCEDURE? ....................................................................10
.01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate) .....................................10
.02 Issues under the jurisdiction of the Associate Chief Counsel (Employee Benefits, Exempt Organizations,
and Employment Taxes) ...........................................................................11
.03 Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and Products) .................11
.04 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting) ......................11
.05 Issues under the jurisdiction of the Associate Chief Counsel (International). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11
.06 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and Special Industries) ................12
.07 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration) .....................12
SECTION 4. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT
PROCEDURES? .............................................................................12
.01 Issues involving alcohol, tobacco, and firearms taxes ....................................................12
.02 Certain issues involving qualified retirement plans, individual retirement accounts (IRAs),
and exempt organizations ..........................................................................12
SECTION 5. UNDER WHAT CIRCUMSTANCES DO THE ASSOCIATE OFFICES ISSUE LETTER RULINGS? ......13
.01 In income and gift tax matters ......................................................................13
.02 Special relief for late S corporation and related elections in lieu of letter ruling process .........................13
.03 A § 301.9100 request for extension of time for making an election or for other relief ...........................13
(1) Format of request ............................................................................13
(2) Period of limitation ...........................................................................13
(3) Taxpayer must notify the Associate office if examination of its return begins while the request is
pending ....................................................................................14
(4) Associate office will notify the examination agent, Appeals officer, or attorney of a § 301.9100 request
if the taxpayer’s return is being examined by a field office or is being considered by an Appeals
office or a Federal court .......................................................................14
(5) Inclusion of statement required by section 4.04 of Rev. Proc. 2009-41 ...................................14
(6) Relief for late classification election .............................................................14
.04 Determinations under § 999(d) ......................................................................14
.05 In matters involving § 367 .........................................................................15
.06 In estate tax matters ..............................................................................15
.07 In matters involving additional estate tax under § 2032A(c) ...............................................15
.08 In matters involving qualified domestic trusts under § 2056A ..............................................15
Bulletin No. 2024–1 1 January 2, 2024

.09 In generation-skipping transfer tax matters ............................................................15
.10 In employment and excise tax matters ................................................................16
.11 In procedural and administrative matters ..............................................................16
.12 In Indian tribal government matters ..................................................................16
(1) Definition of Indian tribal government ............................................................16
(2) Inclusion in list of tribal governments ............................................................16
.13 On constructive sales price under § 4216(b) or § 4218(c) .................................................17
.14 In exempt organizations matters .....................................................................17
.15 In qualified retirement plan and IRA matters ...........................................................17
.16 A request to revoke an election .....................................................................18
.17 Under some circumstances before the issuance of a regulation or other published guidance ......................18
(1) Answer is clear or is reasonably certain ...........................................................18
(2) Answer is not reasonably certain ................................................................18
SECTION 6. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE NOT ISSUE LETTER RULINGS OR
DETERMINATION LETTERS? ................................................................18
.01 Ordinarily not if the request involves an issue under examination or consideration or in litigation .................18
.02 Ordinarily not in certain areas because of factual nature of the problem or for other reasons. . . . . . . . . . . . . . . . . . . . . .19
.03 Ordinarily not on part of an integrated transaction ......................................................19
.04 Ordinarily not on which of two entities is a common law employer .........................................19
.05 Ordinarily not to business associations or groups .......................................................19
.06 Ordinarily not where the request does not address the tax status, liability, or reporting obligations of
the requester ....................................................................................19
.07 Ordinarily not to foreign governments ................................................................20
.08 Ordinarily not on Federal tax consequences of proposed legislation .........................................20
.09 Ordinarily not before issuance of a regulation or other published guidance ...................................20
.10 Not on frivolous issues ............................................................................20
.11 No “comfort” letter rulings .........................................................................21
.12 Not on alternative plans or hypothetical situations ......................................................21
.13 Not on property conversions after return filed ..........................................................21
.14 Circumstances under which determination letters are not issued by a Director .................................21
SECTION 7. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS AND
DETERMINATION LETTERS? ................................................................22
.01 Documents and information required in all requests .....................................................22
(1) Complete statement of facts and other information .................................................22
(2) Copies of all contracts, wills, deeds, agreements, instruments, other documents pertinent to the transaction,
and foreign laws .............................................................................23
(3) Analysis of material facts ......................................................................24
(4) Statement regarding whether same issue is presented in any return and additional information required
for § 301.9100 requests .......................................................................24
(5) Statement regarding whether same or similar issue was previously ruled on or whether a request involving
it was submitted or is currently pending ...........................................................24
(6) Statement regarding interpretation of a substantive provision of an income or estate tax treaty ................25
(7) Statement regarding involvement of a transactional party located in a foreign country ......................25
(8) Letter from Bureau of Indian Affairs relating to a letter ruling request for recognition of Indian tribal
government status or status as a political subdivision of an Indian tribal government. .......................26
(9) Statement of supporting authorities ..............................................................26
(10) Statement of contrary authorities ................................................................26
(11) Statement identifying pending legislation .........................................................27
(12) Statement identifying information to be deleted from the public inspection copy of letter ruling or
determination letter
...........................................................................27
(13) Signature by taxpayer or authorized representative ..................................................28
(14) Authorized representatives .....................................................................29
(15) Power of Attorney and Declaration of Representative ................................................30
(16) Penalties of perjury statement ..................................................................31
(17) Sample format for a letter ruling request ..........................................................31
(18) Checklist for letter ruling requests ...............................................................31
January 2, 2024 2 Bulletin No. 2024–1

Bulletin No. 2024–1 3 January 2, 2024
.02 Additional procedural information required with request .................................................32
(1) To request separate letter rulings for multiple issues in a single situation .................................32
(2) Power of attorney used to indicate recipient or recipients of a copy or copies of a letter ruling or
a determination letter .........................................................................32
(3) To request a particular conclusion on a proposed transaction ..........................................32
(4) To request expedited handling ..................................................................33
(5) To request the receipt of any document related to letter ruling request by fax, electronic facsimile, or
encrypted email attachment ....................................................................34
(6) To request a conference .......................................................................35
.03 Letter ruling requests involving welfare benefit funds (including voluntary employees’ beneficiary associations
(VEBAs)) ......................................................................................35
.04 Submitting request for letter ruling or determination letter ................................................35
(1) Submission by mail ..........................................................................35
(2) Submission by electronic facsimile ..............................................................36
(3) Submission by encrypted email attachment ........................................................37
.05 Pending letter ruling requests .......................................................................38
(1) Circumstances under which the taxpayer with a pending letter ruling request must notify the
Associate office .............................................................................38
(2) Taxpayer must notify the Associate office if a return is filed and must attach the request to the return ..........38
.06 When to attach letter ruling or determination letter to return ...............................................39
.07 How to check on status of request for letter ruling or determination letter ....................................39
.08 Request for letter ruling or determination letter may be withdrawn or Associate office may decline to
issue letter ruling ................................................................................39
(1) In general ..................................................................................39
(2) Notification of appropriate Service official ........................................................39
SECTION 8. HOW DO THE ASSOCIATE OFFICES HANDLE LETTER RULING REQUESTS? ...................40
.01 Technical Services Support Branch receives, initially controls, and refers the requests to the appropriate
Associate office .................................................................................40
.02 Branch representative of the Associate office contacts taxpayer within 21 calendar days. . . . . . . . . . . . . . . . . . . . . . . . .40
.03 Determines if transaction can be modified to obtain favorable letter ruling ...................................41
.04 Not bound by informal opinion expressed .............................................................41
.05 May request additional information ..................................................................41
(1) Additional information must be submitted within 21 calendar days .....................................41
(2) Extension of reply period if justified and approved ..................................................41
(3) Letter ruling request closed if the taxpayer does not submit additional information .........................42
(4) Penalties of perjury statement ..................................................................42
(5) Transmitting request and submitting additional information by fax, electronic facsimile, or encrypted
email attachment .............................................................................42
(6) Submitting additional information by mail ........................................................42
(7) Identifying information .......................................................................43
.06 Near the completion of the ruling process, advises the taxpayer of conclusions and, if the Associate office
will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request ......................43
.07 May request that taxpayer submit draft proposed letter ruling near the completion of the ruling process ............43
.08 Issues separate letter rulings for substantially identical letter rulings, but generally issues a single letter
ruling for related § 301.9100 letter rulings .............................................................43
(1) Substantially identical letter rulings ..............................................................43
(2) Related § 301.9100 letter rulings ................................................................44
.09 Sends a copy of the letter ruling to appropriate Service official ............................................44
SECTION 9. WHAT ARE THE SPECIFIC AND ADDITIONAL PROCEDURES FOR A REQUEST FOR
A CHANGE IN METHOD OF ACCOUNTING FROM THE ASSOCIATE OFFICES?
..................44
.01 Automatic and non-automatic change in method of accounting requests .....................................44
(1) Automatic change in method of accounting .......................................................44
(2) Non-automatic change in method of accounting ....................................................45
.02 Ordinarily only one change in method of accounting on a Form 3115, Application for Change in Accounting
Method, and a separate Form 3115 for each taxpayer and for each separate and distinct trade or business ...........45
.03 Information required with a Form 3115 ...............................................................45

January 2, 2024 4 Bulletin No. 2024–1
(1) Facts and other information requested on Form 3115 and in applicable revenue procedures ..................45
(2) Statement of contrary authorities ................................................................46
(3) Copies of all contracts, agreements, and other documents .............................................46
(4) Analysis of material facts .....................................................................46
(5) Information regarding whether same issue is in an earlier return under examination ........................46
(6) Statement regarding prior requests for a change in method of accounting and other pending requests ..........46
(7) Statement identifying pending legislation .........................................................47
(8) Authorized representatives .....................................................................47
(9) Power of Attorney and Declaration of Representative ................................................47
(10) Tax Information Authorization ..................................................................47
(11) Penalties of perjury statement ..................................................................47
.04 Additional procedural information required in certain circumstances ........................................48
(1) Recipients of original and copy of change in method of accounting correspondence .......................48
(2) To request expedited handling ..................................................................48
(3) To request the receipt of the change in method of accounting letter ruling or any other correspondence
related to Form 3115 by fax, electronic facsimile, or encrypted email attachment ..........................48
(4) To request a conference .......................................................................49
.05 Submitting non-automatic Forms 3115 ...............................................................49
(1) Submission by mail ..........................................................................49
(2)
Submission by electronic facsimile ..............................................................50
(3) Submission by encrypted email attachment ........................................................50
.06 Submitting automatic Forms 3115 ...................................................................51
(1) Submission by mail ..........................................................................51
(2) Submission by fax ...........................................................................51
.07 Technical Services Support Branch receives, initially controls, and refers the Form 3115 to the appropriate
Associate office .................................................................................51
.08 Additional information ............................................................................51
(1) Reply period ................................................................................52
(2) Request for extension of reply period ............................................................52
(3) Penalties of perjury statement for additional information .............................................52
(4) Identifying information included in additional information ............................................52
(5) Transmitting request and submitting additional information by fax, electronic facsimile, or encrypted
email attachment .............................................................................53
(6) Submitting additional information by mail ........................................................53
(7) Failure to timely submit additional information to the Associate office ..................................54
.09 Circumstances in which the taxpayer must notify the Associate office .......................................54
.10 Determines if proposed method of accounting can be modified to obtain favorable letter ruling ...................54
.11 Near the completion of processing the Form 3115, advises the taxpayer if the Associate office will rule
adversely and offers the taxpayer the opportunity to withdraw Form 3115 ....................................54
.12 Non-automatic Form 3115 may be withdrawn or Associate office may decline to issue a change in method of
accounting letter ruling ............................................................................55
(1) In general ..................................................................................55
(2) Notification of appropriate Service official. .......................................................55
.13 How to check status of a pending non-automatic Form 3115 ..............................................55
.14 Service is not bound by informal opinion .............................................................55
.15 Single letter ruling issued to a taxpayer or consolidated group for qualifying identical change in method
of accounting ...................................................................................55
.16 Letter ruling ordinarily not issued for one of two or more interrelated items or submethods ......................55
.17 Consent Agreement ..............................................................................55
.18 A copy of the change in method of accounting letter ruling is sent to appropriate Service officials .................56
.19 Consent to change a method of accounting may be relied on subject to limitations .............................56
.20 Change
in method of accounting letter ruling does not apply to another taxpayer ..............................57
.21 Associate office discretion to permit requested change in method of accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57
.22 List of automatic change in method of accounting request procedures .......................................57
.23 Other sections of this revenue procedure that are applicable to Form 3115 ...................................58

Bulletin No. 2024–1 5 January 2, 2024
SECTION 10. HOW ARE CONFERENCES FOR LETTER RULINGS SCHEDULED? .............................60
.01 Schedules a conference if requested by taxpayer ........................................................60
.02 Permits taxpayer one conference of right ..............................................................60
.03 Disallows verbatim recording of conferences ..........................................................61
.04 Makes tentative recommendations on substantive issues ..................................................61
.05 May offer additional conferences ....................................................................61
.06 Requires written confirmation of information presented at conference .......................................61
.07 May schedule a pre-submission conference ............................................................61
(1) Taxpayer may request a pre-submission conference in writing or by telephone ............................62
(2) Pre-submission conference held in person or by telephone ............................................63
(3) Certain information required to be submitted to the Associate office prior to the pre-submission conference .....63
(4) Discussion of substantive issues not binding on the Service ...........................................63
.08 May schedule a conference to be held by telephone .....................................................63
.09 Pre-submission conferences under Rev. Proc. 2023-26 ..................................................63
SECTION 11. WHAT EFFECT WILL A LETTER RULING HAVE? .............................................63
.01 May be relied on subject to limitations ...............................................................63
.02 Will not apply to another taxpayer ...................................................................63
.03 Will be used by a field office in examining the taxpayer’s return ...........................................63
.04 May
be revoked or modified if found to be in error or there has been a change in law ...........................64
.05 Letter ruling revoked or modified based on material change in facts applied retroactively .......................65
.06 Not otherwise generally revoked or modified retroactively ................................................65
.07 Retroactive effect of revocation or modification applied to a particular transaction .............................65
.08 Retroactive effect of revocation or modification applied to a continuing action or series of actions ................66
.09 Generally not retroactively revoked or modified if related to sale or lease subject to excise tax ...................66
.10 May be retroactively revoked or modified when transaction is entered into before the issuance of the letter ruling ....66
.11 Taxpayer may request that retroactive effect of revocation or modification be limited ...........................66
(1) Request for relief under § 7805(b) must be made in required format ....................................66
(2) Taxpayer may request a conference on application of § 7805(b) ........................................67
SECTION 12. UNDER WHAT CIRCUMSTANCES DO DIRECTORS ISSUE DETERMINATION LETTERS? ........67
.01 In income and gift tax matters ......................................................................68
.02 In estate tax matters ..............................................................................68
.03 In generation-skipping transfer tax matters ............................................................68
.04 In employment and excise tax matters ................................................................68
.05 Requests concerning income, estate, or gift tax returns ...................................................68
.06 Review of determination letters .....................................................................69
SECTION 13. WHAT EFFECT WILL A DETERMINATION LETTER HAVE? ...................................69
.01 Has same effect as a letter ruling ....................................................................69
.02 Taxpayer
may request that retroactive effect of revocation or modification be limited ...........................69
(1) Request for relief under § 7805(b) must be made in required format ....................................69
(2) Taxpayer may request a conference on application of § 7805(b) ........................................70
SECTION 14. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN A DIRECTOR AND
AN ASSOCIATE OFFICE? ...................................................................70
.01 Requests for determination letters ...................................................................70
.02 No-rule areas ...................................................................................70
.03 Requests for letter rulings ..........................................................................70
.04 Letter ruling request mistakenly sent to a Director ......................................................70
SECTION 15.
WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTS FOR LETTER RULINGS
AND DETERMINATION LETTERS? ..........................................................71
.01 Legislation authorizing user fees ....................................................................71
.02 Requests to which a user fee applies .................................................................71
.03 Requests to which a user fee does not apply ...........................................................71
.04 Exemptions
from the user fee requirements ............................................................72
.05 Fee schedule ....................................................................................72

January 2, 2024 6 Bulletin No. 2024–1
.06 Applicable user fee for a request involving multiple offices, fee categories, issues, transactions, or entities ..........72
(1) Requests involving several offices ...............................................................72
(2) Requests involving several fee categories .........................................................73
(3) Requests involving several issues ...............................................................73
(4) Requests involving several unrelated transactions ...................................................73
(5) Requests involving several entities ..............................................................73
(6) Requests made by married taxpayers who file jointly ................................................73
.07 Applicable user fee for requests for substantially identical letter rulings or closing agreements, or identical
changes in method of accounting ....................................................................73
(1) In general ..................................................................................73
(2) Substantially identical letter rulings and closing agreements ...........................................74
(3) Substantially identical plans under § 25(c)(2)(B) ...................................................74
(4) Identical changes in method of accounting and related § 301.9100 letter rulings ...........................75
.08 Method of payment ...............................................................................76
.09 Effect of nonpayment or payment of incorrect amount ...................................................76
.10 Refunds of user fee ...............................................................................76
.11 Request for reconsideration of user fee ...............................................................77
SECTION 16. WHAT SIGNIFICANT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 2023-1? ........78
SECTION 17. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?
............79
SECTION 18. WHAT IS THE EFFECTIVE DATE OF THIS REVENUE PROCEDURE? ...........................80
SECTION 19. PAPERWORK REDUCTION ACT .............................................................80
DRAFTING INFORMATION ..............................................................................80
INDEX .................................................................................................82
APPENDIX A—SCHEDULE OF USER FEES ................................................................85
APPENDIX B—SAMPLE FORMAT FOR A LETTER RULING REQUEST ......................................90
APPENDIX C—CHECKLIST: IS YOUR LETTER RULING REQUEST COMPLETE? ............................93
APPENDIX D—ADDITIONAL CHECKLIST FOR GOVERNMENT PICK-UP PLAN RULING REQUESTS .........98
APPENDIX E—ADDITIONAL CHECKLIST FOR CHURCH PLAN RULING REQUESTS ........................99
APPENDIX F— CHECKLISTS, GUIDELINE REVENUE PROCEDURES, NOTICES, SAFE HARBOR REVENUE
PROCEDURES, AND AUTOMATIC CHANGE REVENUE PROCEDURES .......................100
.01 Checklists, guideline revenue procedures, and notices ..................................................100
.02 Safe harbor revenue procedures ....................................................................104
.03 Automatic change in accounting period revenue procedures ..............................................108
APPENDIX G—MEMORANDUM OF UNDERSTANDING ACKNOWLEDGING RISK WITH EMAIL .............109
APPENDIX H— MEMORANDUMS OF UNDERSTANDING AGREEING TO USE ENCRYPTED EMAIL
ATTACHMENTS ........................................................................110
.01 Agreement to use encrypted email attachments (compressed Zip format) ...................................110
.02 Agreement to use encrypted email attachments (Adobe Acrobat Pro password encryption) .....................113
.03 Agreement to use encrypted email attachments (Microsoft Office 2016/365 password encryption) ...............116

Bulletin No. 2024–1 7 January 2, 2024
SECTION 1. WHAT IS
THE PURPOSE OF THIS
REVENUE PROCEDURE?
T
his revenue procedure explains how the Service provides advice to taxpayers on issues
under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel
(Employee Benefits, Exempt Organizations, and Employment Taxes), the Associate Chief Counsel
(Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting),
the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and
Special Industries), and the Associate Chief Counsel (Procedure and Administration). It explains
the forms of advice and the manner in which advice is requested by taxpayers and provided by
the Service. A sample format for a letter ruling request is provided in Appendix B. See section
4 of this revenue procedure for information on certain issues outside the scope of this revenue
procedure on which advice may be requested under a different revenue procedure.
Description of terms used in
this revenue procedure
.01 For purposes of this revenue procedure—
(1) the term “Service” includes the four operating divisions of the Internal Revenue Service and
the Associate offices. The four operating divisions are:
(a) Large Business & International Division (LB&I), which generally serves corporations, S
corporations, and partnerships, with assets in excess of $10 million. It also serves U.S. citizens
and residents with offshore activities and non-residents with U.S. activities.
(b) Small Business/Self-Employed Division (SB/SE), which generally serves corporations,
including S corporations, and partnerships, with assets less than or equal to $10 million;
filers of gift, estate, excise, employment and fiduciary returns; individuals filing an individual
Federal income tax return with accompanying Schedule C (Profit or Loss From Business (Sole
Proprietorship)), Schedule E (Supplemental Income and Loss), Schedule F (Profit or Loss From
Farming), or Form 2106, Employee Business Expenses;
(c) Wage and Investment Division (W&I), which generally serves individuals with wage and
investment income only (and with no international tax returns) filing an individual Federal income
tax return without accompanying Schedule C, E, or F, or Form 2106; and
(d) Tax Exempt and Government Entities Division (TE/GE), which serves three distinct taxpayer
segments: employee plans (including IRAs), exempt organizations, and government entities.
(2) the term “Associate office” refers to the Office of Associate Chief Counsel (Corporate), the
Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment
Taxes), the Office of Associate Chief Counsel (Financial Institutions and Products), the Office of
Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief Counsel
(International), the Office of Associate Chief Counsel (Passthroughs and Special Industries), or
the Office of Associate Chief Counsel (Procedure and Administration), as appropriate.
(3) the term “Director” refers to the Practice Area Director, LB&I; Director, Field Operations,
LB&I; Area Director, Field Examination, SB/SE; Director, Specialty Examination Policy, SB/SE;
Program Manager, Estate & Gift Tax Policy, SB/SE; Program Manager, Employment Tax Policy,
SB/SE; Program Manager, Excise Tax Policy, SB/SE; Director, Return Integrity & Compliance
Services, W&I; Director, Employee Plans; Director, Employee Plans, Rulings and Agreements;
Director, Employee Plans Examinations; Director, Exempt Organizations; Director, Exempt
Organizations, Rulings and Agreements; Director, Exempt Organizations Examinations; Director,
Government Entities, as appropriate.
(4) the term “field office” refers to the respective offices of the Directors, as appropriate.

January 2, 2024 8 Bulletin No. 2024–1
(5) the term “taxpayer” includes all persons subject to any provision of the Internal Revenue
Code and, when appropriate, their representatives. More specifically, the term includes tax-exempt
organizations, as well as issuers of tax-exempt obligations, mortgage credit certificates, and tax
credit bonds.
(6) the terms “Appeals” and “Appeals office” refer to the Internal Revenue Service Independent
Office of Appeals.
Updated annually
.02 This revenue procedure is updated annually as the first revenue procedure of the year, but it
may be modified, amplified or clarified during the year.
The Service provides advice in the form of letter rulings, closing agreements, determination
letters, information letters, and oral advice.
SECTION
2. WHAT
ARE THE FORMS IN
WHICH THE SERVICE
PROVIDES ADVICE TO
TAXPAYERS?
Letter ruling
.
01 A “letter ruling” is a written determination issued to a taxpayer by an Associate office
in response to the taxpayer’s written inquiry, filed prior to the filing of returns or reports that
are required by the tax laws, about its status for tax purposes or the tax effects of its acts or
transactions. A letter ruling interprets the tax laws and applies them to the taxpayer’s specific set
of facts. A letter ruling is issued when appropriate in the interest of sound tax administration. One
type of letter ruling is an Associate office’s response granting or denying a request for a change
in a taxpayer’s method of accounting or accounting period. Once issued, a letter ruling may be
revoked or modified for a number of reasons. See section 11 of this revenue procedure. A letter
ruling may be issued with a closing agreement, however, and a closing agreement is final unless
fraud, malfeasance, or misrepresentation of a material fact can be shown. See section 2.02 of this
revenue procedure.
Letter rulings are subject to exchange of information under U.S. tax treaties or tax information
exchange agreements in accordance with the terms of such treaties and agreements (including
terms regarding relevancy, confidentiality, and the protection of trade secrets).
Closing agreement
.02 A “closing agreement” is a final agreement between the Service and a taxpayer on a specific
issue or liability. It is entered into under the authority in § 7121, and it is final unless fraud,
malfeasance, or misrepresentation of a material fact can be shown. A closing agreement may
be entered into when it is advantageous to have a matter permanently and conclusively closed
or when a taxpayer can show that there are good reasons for an agreement and that making the
agreement will not prejudice the interests of the Government.
A taxpayer may request a closing agreement with a letter ruling or in lieu of a letter ruling, with
respect to a transaction that would be eligible for a letter ruling. If the Service agrees that a closing
agreement is appropriate, the Associate Chief Counsel with subject matter jurisdiction signs the
closing agreement on behalf of the Service.
In appropriate cases, the Service may ask a taxpayer to enter into a closing agreement as a
condition for the issuance of a letter ruling or in lieu of issuing a letter ruling.
If, in a single case, a closing agreement is requested for each person or entity in a class of
taxpayers, separate agreements are entered into only if the class consists of 25 or fewer taxpayers.
If the issue and holding are identical for the class and there are more than 25 taxpayers in the class,

Bulletin No. 2024–1 9 January 2, 2024
Determination letter
a “mass closing agreement” will be entered into with the taxpayer who is authorized by the others
to represent the class.
.03 A “determination letter” is a written determination issued by a Director that applies the
principles and precedents previously announced by the Service to a specific set of facts. It is issued
only when a determination can be made based on clearly established rules in a statute, a tax treaty,
the regulations, a conclusion in a revenue ruling, or an opinion or court decision that represents
the position of the Service.
Information letter
.04 An “information letter” is a statement issued by an Associate office or Director that calls
attention to a well-established interpretation or principle of tax law (including a tax treaty)
without applying it to a specific set of facts. An information letter may be issued if the taxpayer’s
inquiry indicates a need for general information or if the taxpayer’s request does not meet the
requirements of this revenue procedure and the Service concludes that general information will
help the taxpayer. An information letter is advisory only and has no binding effect on the Service.
If the Associate office issues an information letter in response to a request for a letter ruling that
does not meet the requirements of this revenue procedure, the information letter is not a substitute
for a letter ruling. The taxpayer should provide a daytime telephone number with the taxpayer’s
request for an information letter.
Information letters that are issued by the Associate offices to members of the public are made
available to the public. Information letters that are issued by the field offices are generally not
made available to the public.
Because information letters do not constitute written determinations as defined in § 6110, they
are not subject to public inspection under § 6110. The Service makes the information letters
available to the public under the Freedom of Information Act (the “FOIA”). Before any information
letter is made available to the public, an Associate office will redact any information exempt
from disclosure under the FOIA. See, e.g., 5 U.S.C. § 552(b)(6) (exemption for information
the disclosure of which would constitute a clearly unwarranted invasion of personal privacy); 5
U.S.C. § 552(b)(3) in conjunction with § 6103 (exemption for returns and return information as
defined in § 6103(b)).
The following documents also will not be available for public inspection as part of this process:
(1) transmittal letters in which the Service furnishes publications or other publicly available
material to taxpayers, without any significant legal discussion;
(2) responses to taxpayer or third party contacts that are inquiries with respect to a pending
request for a letter ruling, technical advice memorandum, or Chief Counsel Advice (which are
subject to public inspection under § 6110 after their issuance); and
(3) responses to taxpayer or third party communications with respect to any investigation, audit,
litigation, or other enforcement action.
Oral Advice
.05
(1) No oral rulings and no written rulings in response to oral requests. The Service does not
orally issue letter rulings or determination letters, nor does it issue letter rulings or determination
letters in response to oral requests from taxpayers. Service employees ordinarily will discuss

January 2, 2024 10 Bulletin No. 2024–1
with taxpayers or their representatives inquiries about whether the Service will rule on particular
issues and about procedural matters regarding the submission of requests for letter rulings or
determination letters for a particular case.
(2) Discussion possible on substantive issues. At the discretion of the Service and as
time permits, Service employees may also discuss substantive issues with taxpayers or their
representatives. Such a discussion will not bind the Service or the Office of Chief Counsel, and it
cannot be relied upon as a basis for obtaining retroactive relief under the provisions of § 7805(b).
Service employees who are not directly involved in the examination, appeal, or litigation of
particular substantive tax issues will not discuss those issues with taxpayers or their representatives
unless the discussion is coordinated with Service employees who are directly involved. The
taxpayer or the taxpayer’s representative ordinarily will be asked whether an oral request for
advice or information relates to a matter pending before another office of the Service or before a
Federal court.
If a tax issue is not under examination, in Appeals, or in litigation, the tax issue may be discussed
even though the issue is affected by a nontax issue pending in litigation.
A taxpayer may seek oral technical guidance from a taxpayer service representative in a field
office or Service Center when preparing a return or report.
The Service does not respond to letters seeking to confirm the substance of oral discussions, and
the absence of a response to such a letter is not a confirmation.
(3) Oral guidance is advisory only, and the Service is not bound by it. Oral guidance is
advisory only, and the Service is not bound by it, for example, when examining the taxpayer’s
return.
SECTION 3. ON
WHAT ISSUES MAY
TAXPAYERS REQUEST
WRITTEN ADVICE
UNDER THIS REVENUE
PROCEDURE?
Taxpayers may request letter rulings, information letters, and closing agreements under
this revenue procedure on issues within the jurisdiction of the Associate offices. Taxpayers
uncertain as to whether an Associate office has jurisdiction with regard to a specific factual
situation may call the telephone number for the Associate office listed in section 10.07(1) of
this revenue procedure.
Except as provided in section 6.14 of this revenue procedure, taxpayers also may request
determination letters from the Director in the appropriate operating division. See sections 7 and
12 of this revenue procedure. For determination letters from TE/GE, see Rev. Proc. 2024-4 and
Rev. Proc. 2024-5, this Bulletin.
Issues under the
jurisdiction of the Associate
Chief Counsel (Corporate)
.01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate) include those that
involve consolidated returns, corporate acquisitions, reorganizations, liquidations, redemptions,
spinoffs, transfers to controlled corporations, distributions to shareholders, corporate bankruptcies,
the effect of certain ownership changes on net operating loss carryovers and other tax attributes,
debt vs. equity determinations, allocation of income and deductions among taxpayers, acquisitions
made to evade or avoid income tax, certain earnings and profits questions, and the excise tax on
repurchases of corporate stock under § 4501.
For information on letter rulings under § 355 involving businesses in certain development
(R&D) and other activities that have not collected income, see IRS Statements issued on May 6,

Bulletin No. 2024–1 11 January 2, 2024
2019 and September 25, 2018. See the IRS Statement issued on October 13, 2017 for information
regarding letter rulings involving retention of stock, drop-spin liquidate transactions, and transfers
of a portion of a subsidiary’s assets to its corporate shareholder in transactions not qualifying under
§ 332 or § 355 but that are intended to qualify as tax-free. These IRS Statements are available at
https://www.irs.gov/newsroom/statements-from-office-of-the-chief-counsel.
For the procedures to obtain fast-track processing of certain requests for letter rulings solely or
primarily under the jurisdiction of the Associate Chief Counsel (Corporate), see Rev. Proc. 2023-
26, 2023-33 I.R.B. 486.
Issues under the
jurisdiction of the
Associate Chief Counsel
(Employee Benefits,
Exempt Organizations, and
Employment Taxes)
.02 Issues under the jurisdiction of the Associate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment Taxes) include those that involve the application of
employment taxes and taxes on self-employment income, exemption requirements for tax-exempt
organizations, tax treatment (including application of the unrelated business income tax) of tax-
exempt organizations (including federal, state, local, and Indian tribal governments), political
organizations described in § 527, qualified tuition programs described in § 529, qualified ABLE
programs described in § 529A, trusts described in § 4947(a), certain excise taxes, disclosure
obligations and information return requirements of tax-exempt organizations, employee benefit
programs (including executive compensation arrangements, qualified retirement plans, deferred
compensation plans, and health and welfare benefit programs) and IRAs, issues integrally related
to employee benefit programs and IRAs (such as, for example, the sale of stock to employee stock
ownership plans or eligible worker-owned cooperatives under § 1042), and changes in method of
accounting associated with employee benefit programs.
Note that certain issues involving exempt organizations, employee plans, and government
entities fall under the jurisdiction of the Commissioner, TE/GE, of the Internal Revenue Service.
See Rev. Proc. 2024-4 and Rev. Proc. 2024-5, this Bulletin.
Issues under the
jurisdiction of the Associate
Chief Counsel (Financial
Institutions and Products)
.03 Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and
Products) include those that involve income taxes and changes in method of accounting of
banks, savings and loan associations, real estate investment trusts (REITs), regulated investment
companies (RICs), real estate mortgage investment conduits (REMICs), insurance companies
and products, tax-exempt obligations, mortgage credit certificates, tax credit bonds (including
specified tax credit bonds), build America bonds, and financial products.
For the procedures to obtain letter rulings involving tax-exempt state and local obligations, see
Rev. Proc. 96-16, 1996-1 C.B. 630.
Issues under the
jurisdiction of the Associate
Chief Counsel (Income Tax
and Accounting)
.04 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting)
include those that involve recognition and timing of income and deductions of individuals and
corporations, sales and exchanges, capital gains and losses, installment sales, equipment leasing,
long-term contracts, inventories, amortization, depreciation, the alternative minimum tax, net
operating losses generally, including changes in method of accounting for these issues, and
accounting periods. (Note that certain issues involving individual retirement accounts (IRAs) are
under the jurisdiction of the Commissioner, TE/GE. See section 4.02 of this revenue procedure).
Issues under the
jurisdiction of the
Associate Chief Counsel
(International)
.05 Issues under the jurisdiction of the Associate Chief Counsel (International) include the tax
treatment of nonresident aliens and foreign corporations, withholding of tax on nonresident aliens
and foreign corporations, foreign tax credit, determination of sources of income, income from
sources outside the United States, subpart F questions, domestic international sales corporations
(DISCs), foreign sales corporations (FSCs), exclusions under § 114 for extraterritorial income
(ETI), international boycott determinations, treatment of certain passive foreign investment

January 2, 2024 12 Bulletin No. 2024–1
companies, income affected by treaty, U.S. possessions, and other matters relating to the activities
of non-U.S. persons within the United States or U.S.-related persons outside the United States,
and changes in method of accounting for these persons.
For the procedures to obtain advance pricing agreements under § 482, see Rev. Proc. 2015-41,
2015-35 I.R.B. 263.
For competent authority procedures related to bilateral and multilateral advance pricing
agreements, see Rev. Proc. 2015-40, 2015-35 I.R.B. 236.
Issues under the
jurisdiction of the
Associate Chief Counsel
(Passthroughs and Special
Industries)
.06 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and Special
Industries) include those that involve income taxes of S corporations (except accounting
periods and methods) and certain noncorporate taxpayers (including partnerships, common
trust funds, and trusts), entity classification, estate (excluding § 6166), gift, generation-skipping
transfer, and certain excise taxes, depletion, and other engineering issues, cooperative housing
corporations, farmers’ cooperatives under § 521, the low-income housing credit under § 42,
the New Markets Tax Credit under § 45D, the rehabilitation credit under § 47, disabled access
credit, qualified electric vehicle credits, research and experimental expenditures, shipowners’
protection and indemnity associations under § 526, and certain homeowners associations under
§ 528.

Issues under the
jurisdiction of the Associate
Chief Counsel (Procedure
and Administration)
.07 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration)
include those that involve Federal tax procedure and administration, disclosure and privacy law,
reporting and paying taxes (including payment of taxes under § 6166), assessing and collecting
taxes (including interest and penalties), abating, crediting, or refunding overassessments or
overpayments of tax, and filing information returns.
SECTION 4. ON
WHAT
ISSUES MUST WRITTEN
ADVICE BE REQUESTED
UNDER DIFFERENT
PROCEDURES?
Issues involving alcohol,
tobacco, and firearms taxes
.01 The procedures for obtaining letter rulings, closing agreements, determination letters,
information letters, and oral advice that apply to Federal alcohol, tobacco, and firearms taxes
under subtitle E of the Code are under the jurisdiction of the Alcohol and Tobacco Tax and Trade
Bureau of the Department of the Treasury.
Certain issues involving
qualified retirement plans,
individual retirement
accounts (IRAs), and
exempt organizations
.02 The procedures for obtaining certain letter rulings, closing agreements, determination
letters, information letters, and oral advice on qualified retirement plans and IRAs that are under
the jurisdiction of the Commissioner, TE/GE, are provided in Rev. Proc. 2024-4, this Bulletin.
Rev. Proc. 2024-4 also includes the procedures for issuing determination letters on the qualified
status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans
under §§ 401, 403(a), 409, and 4975(e)(7), and the status for exemption of any related trusts or
custodial accounts under § 501(a). See also Rev. Proc. 2024-5, this Bulletin, for the procedures for
issuing determination letters on the tax-exempt status of organizations under § 501 and § 521, the
foundation status of organizations described in § 501(c)(3) and the foundation status of nonexempt
charitable trusts described in § 4947(a)(1).
For the user fee requirements applicable to requests under the jurisdiction of the Commissioner,
TE/GE, see Section 30 of Rev. Proc. 2024-4, and Section 14 of Rev. Proc. 2024-5.

Bulletin No. 2024–1 13 January 2, 2024
SECTION 5.
UNDER WHAT
CIRCUMSTANCES
DO THE ASSOCIATE
OFFICES ISSUE LETTER
RULINGS?
In income and gift tax
matters
.
01 In income and gift tax matters, an Associate office generally issues a letter ruling on a
proposed transaction or on a completed transaction if the letter ruling request is submitted before
a return containing a tax position on the completed transaction is filed.
An Associate office will not ordinarily issue a letter ruling on a completed transaction if the letter
ruling request is submitted after a return containing a tax position on the completed transaction is
filed. “Not ordinarily” means that unique and compelling reasons must be demonstrated to justify
the issuance of a letter ruling submitted after the return is filed for the year in which the transaction
is completed. The taxpayer must contact the field office having audit jurisdiction over their return
and obtain the field’s consent to the issuance of such a letter ruling. See section 7.05(2) of this
revenue procedure.
Special relief for late S
corporation and related
elections in lieu of letter
ruling process
.02 In lieu of requesting a letter ruling under this revenue procedure, a taxpayer may obtain
relief for certain late S corporation and related elections by following the procedure in Rev. Proc.
2013-30, 2013-36 I.R.B. 173. This procedure is in lieu of the letter ruling process and does not
require payment of any user fee. See section 3.01 of Rev. Proc. 2013-30, and section 15.03(3) of
this revenue procedure.
A § 301.9100 request
for extension of time for
making an election or for
other relief
.03 An Associate office will consider a request for an extension of time for making an election or
other application for relief under § 301.9100-3 of the Treasury Regulations, even if submitted after
the return covering the issue presented in the § 301.9100 request has been filed, an examination
of the return has begun, the issues in the return are being considered by Appeals or a Federal
court, or the liability reflected on the return has been assessed and subject to collection. Except for
certain requests pertaining to applications for recognition of tax exemption under the jurisdiction
of the Commissioner, TE/GE, a § 301.9100 request is a letter ruling request. Therefore, the
§ 301.9100 request should be submitted pursuant to this revenue procedure. However, a
§ 301.9100 request involving recharacterization of an IRA (see § 1.408A-5, Q&A-6) should be
submitted pursuant to Rev. Proc. 2024-4, this Bulletin. An election made pursuant to § 301.9100-
2 for an automatic extension of time is not a letter ruling request and does not require payment of
any user fee. See § 301.9100-2(d) and section 15.03(1) of this revenue procedure.
(1) Format of request. A § 301.9100 request (other than an election made pursuant to
§ 301.9100-2 and certain requests pertaining to applications for recognition of tax exemption
under the jurisdiction of the Commissioner, TE/GE which are addressed in Rev. Proc. 2024-5)
must be in the general form of, and meet the general requirements for, a letter ruling request.
These requirements are given in section 7 of this revenue procedure. A § 301.9100 request
must include an affidavit and declaration from the taxpayer and other parties having knowledge or
information about the events that led to the failure to make a valid regulatory election and to the
discovery of the failure. See § 301.9100-3(e)(2) and (e)(3). In addition, a § 301.9100 request must
include the information required by § 301.9100-3(e)(4).
(2) Period of limitation. The filing of a request for relief under § 301.9100 does not suspend
the running of any applicable period of limitation. See § 301.9100-3(d)(2). The Associate office
ordinarily will not issue a § 301.9100 ruling if the period of limitation on assessment under
§ 6501(a) for the taxable year in which an election should have been made, or for any taxable years
that would have been affected by the election had it been timely made, will expire before receipt of

January 2, 2024 14 Bulletin No. 2024–1
a § 301.9100 letter ruling. See § 301.9100-3(c)(1)(ii). If, however, the taxpayer consents to extend
the period of limitation on assessment under § 6501(c)(4) for the taxable year in which the election
should have been made and for any taxable years that would have been affected by the election
had it been timely made, the Associate office may issue the letter ruling. See § 301.9100-3(d)(2).
Note that the filing of a claim for refund under § 6511 does not extend the period of limitation
on assessment. If § 301.9100-3 relief is granted, the Associate office may require the taxpayer to
consent to an extension of the period of limitation on assessment. See § 301.9100-3(d)(2).
(3) Taxpayer must notify the Associate office if examination of its return begins while
the request is pending. The taxpayer must notify the Associate office if the Service begins an
examination of the taxpayer’s return for the taxable year in which an election should have been
made, or for any taxable years that would have been affected by the election had it been timely
made, while a § 301.9100-3 request is pending. This notification must include the name and
telephone number of the examining agent. See § 301.9100-3(e)(4)(i) and section 7.05(1)(b) of this
revenue procedure.
(4) Associate office will notify examination agent, Appeals officer, or attorney of a
§ 301.9100 request if the taxpayer’s return is being examined by a field office or is being
considered by an Appeals office or a Federal court. If the taxpayer’s return for the taxable year
in which an election should have been made, or for any taxable years that would have been affected
by the election had it been timely made, is being examined by a field office or considered by an
Appeals office or a Federal court, the Associate office will notify the appropriate examination
agent, Appeals officer, or attorney that a § 301.9100 request has been submitted to the Associate
office. The examination agent, Appeals officer, or attorney is not authorized to deny consideration
of a § 301.9100 request. The letter ruling will be mailed to the taxpayer and a copy will be sent
to the Appeals officer, attorney, or appropriate Service official in the operating division that has
examination jurisdiction over the taxpayer’s tax return.
(5) Inclusion of statement required by section 4.04 of Rev. Proc. 2009-41. Eligible entities
requesting a letter ruling because they do not meet all of the eligibility requirements of section
4.01 of Rev. Proc. 2009-41, 2009-39 I.R.B. 439, must include either the following representation
as part of the entity’s request for a letter ruling or an explanation regarding why they do not
qualify to do so: “All required U.S. tax and information returns of the entity (or, if the entity was
not required to file any such returns under the desired classification, then all required U.S. tax and
information returns of each affected person as defined in Section 4.02 of Rev. Proc. 2009-41) were
filed timely or within 6 months of the due date of the respective return (excluding extensions)
as if the entity classification election had been in effect on the requested date. No U.S. tax or
information returns were filed inconsistently with those described in the prior sentence.”
(6) Relief for late classification election. In lieu of requesting a letter ruling under § 301.9100-
1 through § 301.9100-3 and this revenue procedure, entities that satisfy the requirements set
forth in section 4.01 of Rev. Proc. 2009-41, 2009-39 I.R.B. 439, may apply for late classification
election relief under Rev. Proc. 2009-41. Requests for such relief are not subject to user fees. See
section 3.01 of Rev. Proc. 2009-41 and section 15.03(2) of this revenue procedure.
Determinations under
§ 999(d)
.04 As provided in Rev. Proc. 77-9, 1977-1 C.B. 542, the Associate Chief Counsel
(International) issues determinations under § 999(d) that a particular operation of a person, or of a
member of a controlled group (within the meaning of § 993(a)(3)) that includes that person, or a
foreign corporation of which a member of the controlled group is a U.S. shareholder, constitutes
participation in or cooperation with an international boycott. The effect of that determination is to
deny certain benefits of the foreign tax credit and the deferral of earnings of foreign subsidiaries and
domestic international sales corporations (DISCs) to that person. The same principles shall apply
with respect to exclusions under § 114 for exterritorial income (ETI). Requests for determinations

Bulletin No. 2024–1 15 January 2, 2024
In matters involving § 367
under Rev. Proc. 77-9 are letter ruling requests and should be submitted to the Associate office
pursuant to this revenue procedure.
.05 Unless the issue is covered by section 6 of this revenue procedure, the Associate Chief
Counsel (International) may issue a letter ruling under § 367 even if the taxpayer does not request
a letter ruling as to the characterization of the transaction under the reorganization provisions of
the Code. The Associate office will determine the § 367 consequences of a transaction but may
indicate in the letter ruling that it expresses no opinion as to the characterization of the transaction
under the reorganization. The Associate office may decline to issue a § 367 ruling in situations
in which the taxpayer inappropriately characterizes the transaction under the reorganization
provisions.
In estate tax matters
.06 In general, the Associate Chief Counsel (Passthroughs and Special Industries) issues
letter rulings on transactions affecting the estate tax on the prospective estate of a living person.
The Associate office will not issue letter rulings for prospective estates on computations of tax,
actuarial factors, or factual matters. With respect to the transactions affecting the estate tax of the
decedent’s estate, generally the Associate office issues letter rulings before the decedent’s estate
tax return is filed.
If the taxpayer is requesting a letter ruling regarding a decedent’s estate tax and the estate tax
return is due to be filed before the letter ruling is expected to be issued, the taxpayer should obtain
an extension of time for filing the return and should notify the Associate office branch considering
the letter ruling request that an extension has been obtained.
If the return is filed before the letter ruling is received from the Associate office, the taxpayer
must disclose on the return that a letter ruling has been requested, attach a copy of the pending
letter ruling request to the return, and notify the Associate office that the return has been filed. See
section 7.05(2) of this revenue procedure. The Associate office will make every effort to issue the
letter ruling within 3 months of the date the return was filed.
If the taxpayer requests a letter ruling after the return is filed, but before the return is examined,
the taxpayer must notify the field office having jurisdiction over the return that a letter ruling has
been requested, attach a copy of the pending letter ruling request, and notify the Associate office
that a return has been filed. See section 7.05(2) of this revenue procedure. The Associate office
will make every effort to issue the letter ruling within 3 months of the date the return has been
filed.
If the letter ruling cannot be issued within that 3-month period, the Associate office will notify
the field office having jurisdiction over the return, which may, by memorandum to the Associate
office, grant an additional period for the issuance of the letter ruling.
In matters involving
additional estate tax under
§ 2032A(c)
In matters involving
qualified domestic trusts
under § 2056A
In generation-skipping
transfer tax matters
.07 In matters involving additional estate tax under § 2032A(c), the Associate Chief Counsel
(Passthroughs and Special Industries) issues letter rulings on proposed transactions and on
completed transactions that occurred before the return is filed.
.08 In matters involving qualified domestic trusts under § 2056A, the Associate Chief Counsel
(Passthroughs and Special Industries) issues letter rulings on proposed transactions and on
completed transactions that occurred before the return is filed.
.09 In general, the Associate Chief Counsel (Passthroughs and Special Industries) issues letter
rulings on proposed transactions that affect the generation-skipping transfer tax and on completed

January 2, 2024 16 Bulletin No. 2024–1
In employment and excise
tax matters
transactions that occurred before the return is filed. In the case of a generation-skipping trust or
trust equivalent, letter rulings are issued either before or after the trust or trust equivalent has been
established.
.10 In employment and excise tax matters, the Associate offices issue letter rulings on proposed
transactions and on completed transactions, if the letter ruling request is submitted before the
return is filed for the year in which the transaction is completed.
Letter ruling requests regarding employment status (employer/employee relationship) from
Federal agencies and instrumentalities or their workers must be submitted to the Internal Revenue
Service as set forth in the current instructions for Form SS-8, Determination of Worker Status
for Purposes of Federal Employment Taxes and Income Tax Withholding. If the Federal agency
or instrumentality service recipient (the firm) makes the request, the firm will receive any issued
letter ruling. A copy will also be sent to any identified workers. If the worker makes the request
and the firm has been contacted for information, both the worker and the firm will receive any
issued letter ruling. The letter ruling will apply to any individuals engaged by the firm under
substantially similar circumstances. See section 12.04 of this revenue procedure for requests
regarding employment status made by taxpayers other than Federal agencies and instrumentalities
or their workers.
In procedural and
administrative matters
.11 The Associate Chief Counsel (Procedure and Administration) issues letter rulings on matters
arising under the Code and related statutes and regulations that involve the time, place, manner,
and procedures for reporting and paying taxes; or the filing of information returns.
In Indian tribal government
matters
.12 Pursuant to Rev. Proc. 84-37, 1984-1 C.B. 513, as modified by Rev. Proc. 86-17, 1986-1
C.B. 550, and this revenue procedure, the Office of Associate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment Taxes) issues determinations recognizing a tribal entity
as an Indian tribal government within the meaning of § 7701(a)(40) or as a political subdivision of
an Indian tribal government under § 7871(d) if it determines, after consultation with the Secretary
of the Interior, that the entity satisfies the statutory definition of an Indian tribal government or has
been delegated governmental functions of an Indian tribal government. Requests for determinations
under Rev. Proc. 84-37 are letter ruling requests, and, therefore, should be submitted to the Office
of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes)
pursuant to this revenue procedure.
(1) Definition of Indian tribal government. The term “Indian tribal government” is defined
under § 7701(a)(40) to mean the governing body of any tribe, band, community, village, or group
of Indians, or (if applicable) Alaska Natives, which is determined by the Secretary of the Treasury,
after consultation with the Secretary of the Interior, to exercise governmental functions. Section
7871(d) provides that, for purposes of § 7871(a), a subdivision of an Indian tribal government shall
be treated as a political subdivision of a state if the Secretary of the Treasury determines, after
consultation with the Secretary of the Interior, that the subdivision has been delegated the right to
exercise one or more of the substantial governmental functions of the Indian tribal government.
(2) Inclusion in list of tribal governments. Rev. Proc. 2008-55, 2008-2 C.B. 768, designates
the Indian tribal entities that appear on the current or future lists of federally recognized Indian
tribes published annually by the Department of the Interior, Bureau of Indian Affairs, as Indian
tribal governments that are treated similarly to states for certain Federal tax purposes. Rev. Proc.
84-36, 1984-1 C.B. 510, as modified by Rev. Proc. 86-17, 1986-1 C.B. 550, provides a list of
political subdivisions of Indian tribal governments that are treated as political subdivisions of
states for certain Federal tax purposes. Under Rev. Proc. 84-37, as modified by Rev. Proc. 86-17,
tribal governments or subdivisions recognized under § 7701(a)(40) or § 7871(d) will be included
in the list of recognized tribal government entities in future lists of federally recognized Indian

Bulletin No. 2024–1 17 January 2, 2024
On constructive sales
price under § 4216(b) or
§ 4218(c)
tribes published annually by the Department of the Interior, Bureau of Indian Affairs, or revised
versions of Rev. Proc. 84-36.
.13 The Associate Chief Counsel (Passthroughs and Special Industries) will issue letter rulings
in all cases on the determination of a constructive sales price under § 4216(b) or § 4218(c) and
in all other cases on prospective transactions if the law or regulations require a determination of
the effect of a proposed transaction for Federal tax purposes. See section 6.14(5) of this revenue
procedure.
In exempt organizations
matters
.14 In exempt organizations matters, the Associate Chief Counsel (Employee Benefits, Exempt
Organizations, and Employment Taxes) generally issues letter rulings on proposed transactions
or on completed transactions if the letter ruling request is submitted before the return is filed for
the year in which the transaction is completed. The Associate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment Taxes) will not ordinarily issue a letter ruling on a
completed transaction if the letter ruling request is submitted after the return is filed for the year
in which the transaction is completed. “Not ordinarily” means that unique and compelling reasons
must be demonstrated to justify the issuance of a letter ruling submitted after the return is filed for
the year in which the transaction is completed. The taxpayer must contact the field office having
audit jurisdiction over their return and obtain the field’s consent to the issuance of such a letter
ruling.
See Rev. Proc. 2024-5, this Bulletin, for the procedures for issuing determination letters on
issues under the jurisdiction of the Director Exempt Organizations Rulings and Agreements,
including determination letters on the tax-exempt status of organizations under § 501 and § 521,
the foundation status of organizations described in § 501(c)(3), and the foundation status of
nonexempt charitable trusts described in § 4947(a)(1).
In qualified retirement plan
and IRA matters
.15 In qualified retirement plan and IRA matters (other than those listed in Rev. Proc. 2024-
4, this Bulletin), the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and
Employment Taxes) will generally issue letter rulings on proposed transactions and on completed
transactions, if the letter ruling request is submitted before the return is filed for the year in which
the transaction is completed, including those involving:
(1) §§ 72 (other than the computation of the exclusion ratio), 219, 381(c)(11), 402, 403(b)
(except with respect to whether the form of a plan satisfies the requirements of § 403(b) as provided
in Rev. Proc. 2024-4), 404, 408, 408A, 412, 414(e) and (h), 511 through 514, 4971(b) and (g),
4972, 4973, 4974 (other than requests for a waiver under § 4974(d)), 4978, 4979, and 4980;
(2) Waiver of the minimum funding standard (see Rev. Proc. 2004-15, 2004-1 C.B. 490, section
3.04 of which is modified by Rev. Proc. 2024-4);
(3) Whether a plan amendment is reasonable and provides for only de minimis increases in plan
liabilities in accordance with §§ 401(a)(33) and 412(c)(7)(B)(i) of the Code (see Rev. Proc. 79-62,
1979-2 C.B. 576);
(4) With respect to employee stock ownership plans and tax credit employee stock ownership
plans, §§ 409, 1042, 4975(d)(3) and 4975(e)(7). Qualification issues arising under these sections
(as well as under §§ 401-420 generally) are generally within the jurisdiction of Employee Plans
Determinations. However, see Rev. Proc. 2024-3, this Bulletin, section 4.02(12);
(5) Abatement of first tier excise taxes under § 4962;

January 2, 2024 18 Bulletin No. 2024–1
A request to revoke an
election
(6) Relief under § 301.9100-1 that is not related to Roth IRA recharacterizations; and
(7) Grants of extensions of time other than pursuant to § 301.9100-1.
.16 If a taxpayer is required to file a letter ruling request to obtain consent to revoke an election
made on a return, an Associate office will consider the request, even if an examination of the
return has begun or the issues in the return are being considered by Appeals or a Federal court. The
procedures in this revenue procedure applicable to a § 301.9100 request apply to a letter ruling
request to revoke an election. For the applicable user fee, see generally section 15 of this revenue
procedure.
Under some circumstances
before the issuance of
a regulation or other
published guidance
.17 In general, the Service will not issue a letter ruling or determination letter on an issue that
it cannot readily resolve before the promulgation of a regulation or other published guidance. See
section 6.09 of this revenue procedure.
However, an Associate office may issue letter rulings under the following conditions:
(1) Answer is clear or is reasonably certain. If the letter ruling request presents an issue for
which the answer seems clear by applying the statute, regulations, and applicable case law to the
facts or for which the answer seems reasonably certain but not entirely free from doubt.
(2) Answer is not reasonably certain. If the letter ruling request presents an issue for which
the answer does not seem reasonably certain, the Associate office may issue the letter ruling, using
its best efforts to arrive at a determination, if it is in the best interest of tax administration.
SECTION 6.
UNDER
WHAT
CIRCUMSTANCES DOES
THE SERVICE NOT
ISSUE LETTER RULINGS
OR DETERMINATION
LETTERS?
Ordinarily not if the
request involves an
issue under examination
or consideration or in
litigation
.01 The Service ordinarily does not issue a letter ruling or a determination letter if, at the time
of the request, the identical issue is involved in the taxpayer’s return for an earlier period and that
issue—
(1) is being examined by a field office;
(2) is being considered by Appeals;
(3) is pending in litigation in a case involving the taxpayer or a related party;
(4) has been examined by a field office or considered by Appeals and the statutory period of
limitations on assessment or on filing a claim for refund or credit of tax has not expired; or
(5) has been examined by a field office or considered by Appeals and a closing agreement
covering the issue or liability has not been entered into by a field office or by Appeals.

Bulletin No. 2024–1 19 January 2, 2024
If a return dealing with an issue for a particular year is filed while a request for a letter ruling
on that issue is pending, an Associate office will issue the letter ruling unless it is notified by the
taxpayer or otherwise learns that an examination of that issue or the identical issue on an earlier
year’s return has been started by a field office. See section 7.05 of this revenue procedure. In
income and gift tax matters, as well as in qualified retirement plan, IRA, and exempt organizations
matters, even if an examination has begun, an Associate office ordinarily will issue the letter
ruling if the field office agrees by memorandum to the issuance of the letter ruling.
Ordinarily not in certain
areas because of factual
nature of the problem or for
other reasons
.02 The Service ordinarily does not issue letter rulings or determination letters in certain areas
because of the factual nature of the matter involved or for other reasons. Rev. Proc. 2024-3 and
Rev. Proc. 2024-7, this Bulletin, provide a list of these areas. This list is not all-inclusive because
the Service may decline to issue a letter ruling or a determination letter when appropriate in the
interest of sound tax administration, including due to resource constraints, or on other grounds
whenever warranted by the facts or circumstances of a particular case.
Instead of issuing a letter ruling or determination letter, the Service may, when it is considered
appropriate and in the interest of sound tax administration, issue an information letter calling
attention to well-established principles of tax law.
If the Service determines that it is not in the interest of sound tax administration to issue a letter
ruling or determination letter due to resource constraints, it will adopt a consistent approach with
respect to taxpayers that request a ruling on the same issue. The Service will also consider adding
the issue to the no rule list at the first opportunity. See sections 2.01 and 3.02 of Rev. Proc. 2024-3.
Ordinarily not on part of
an integrated transaction
.03
An Associate office ordinarily will not issue a letter ruling on only part of an integrated
transaction. If a part of a transaction falls under a no-rule area, a letter ruling on other parts of
the transaction may be issued. Before preparing the letter ruling request, a taxpayer should call
a branch having jurisdiction for the matters on which the taxpayer is seeking a letter ruling to
discuss whether the Associate office will issue a letter ruling on part of the transaction.
Ordinarily not on which of
two entities is a common
law employer
Ordinarily not to business
associations or groups
.04 The Service ordinarily does not issue a letter ruling or a determination letter on which of two
entities, under common law rules applicable in determining the employer-employee relationship,
is the employer, when one entity is treating the worker as an employee.
.05 The Service ordinarily does not issue letter rulings or determination letters to business,
trade, or industrial associations or to similar groups concerning the application of the tax laws
to members of the group. Groups and associations, however, may submit suggestions of generic
issues that could be appropriately addressed in revenue rulings. See Rev. Proc. 89-14, 1989-1
C.B. 814, which states the objectives of, and standards for, the publication of revenue rulings and
revenue procedures in the Internal Revenue Bulletin. See also Rev. Proc. 2016-19, 2016-13 I.R.B.
497, which describes procedures for taxpayers and other entities to submit issues for consideration
under the Service’s Industry Issue Resolution (IIR) Program.
The Service may issue letter rulings or determination letters to groups or associations on their
own tax status or liability if the request meets the requirements of this revenue procedure.
Ordinarily not where the
request does not address
the tax status, liability, or
reporting obligations of the
requester
.06 The Service ordinarily does not issue letter rulings or determination letters regarding the
tax consequences of a transaction for taxpayers who are not directly involved in the request if
the requested letter ruling or determination letter would not address the tax status, liability, or
reporting obligations of the requester. For example, a taxpayer may not request a letter ruling
relating to the tax consequences of a transaction to a customer or client, if the tax status, liability,
or reporting obligations of the taxpayer would not be addressed in the ruling, because the customer

January 2, 2024 20 Bulletin No. 2024–1
or client is not directly involved in the letter ruling request. The tax liability of each shareholder is,
however, directly involved in a letter ruling on the reorganization of a corporation. Accordingly,
a corporate taxpayer could request a letter ruling that solely addressed the tax consequences to its
shareholders of a proposed reorganization.
Rev. Proc. 96-16, 1996-1 C.B. 630, sets forth rules for letter ruling requests involving tax-
exempt state and local government obligations.
Ordinarily not to foreign
governments
.07 The Service ordinarily does not issue letter rulings or determination letters to foreign
governments or their political subdivisions about the U.S. tax effects of their laws. The Associate
offices also do not issue letter rulings on the effect of a tax treaty on the tax laws of a treaty country
for purposes of determining the tax of the treaty country. See section 13.02 of Rev. Proc. 2015-
40, 2015-35 I.R.B. 236. Treaty partners can continue to address matters such as these under the
provisions of the applicable tax treaty. In addition, the Associate offices may issue letter rulings to
foreign governments or their political subdivisions on their own tax status or liability under U.S.
law if the request meets the requirements of this revenue procedure.
Ordinarily not on Federal
tax consequences of
proposed legislation
.08 The Associate offices ordinarily do not issue letter rulings on a matter involving the Federal
tax consequences of any proposed Federal, state, local, municipal, or foreign legislation. The
Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment
Taxes) may issue letter rulings regarding the effect of proposed state, local, or municipal legislation
upon an eligible deferred compensation plan under § 457(b) provided that the letter ruling request
relating to the plan complies with the other requirements of this revenue procedure. The Associate
offices also may provide general information in response to an inquiry.
Ordinarily not before
issuance of a regulation or
other published guidance
.09 Generally, the Service will not issue a letter ruling or a determination letter if the request
presents an issue that cannot be readily resolved before a regulation or any other published
guidance is issued. When the Service has closed a regulation project or any other published
guidance project that might have answered the issue or decided not to open a regulation project or
any other published guidance project, the Associate offices may consider all letter ruling requests
unless the issue is covered by section 6 of this revenue procedure, Rev. Proc. 2024-3 or Rev. Proc.
2024-7, this Bulletin.
Not on frivolous issues
.10 The Service will not issue a letter ruling or a determination letter on frivolous issues. A
“frivolous issue” is one without basis in fact or law or one that asserts a position that courts have
held frivolous or groundless. Examples of frivolous or groundless issues include, but are not
limited to:
(1) frivolous “constitutional” claims, such as claims that the requirement to file tax returns and
pay taxes constitutes an unreasonable search barred by the Fourth Amendment, violates Fifth and
Fourteenth Amendment protections of due process, violates Thirteenth Amendment protections
against involuntary servitude, or is unenforceable because the Sixteenth Amendment does not
authorize nonapportioned direct taxes or was never ratified;
(2) claims that income taxes are voluntary, that the term “income” is not defined in the Internal
Revenue Code, or that preparation and filing of Federal income tax returns violates the Paperwork
Reduction Act;
(3) claims that tax may be imposed only on coins minted under a gold or silver standard or that
receipt of Federal Reserve Notes does not cause an accretion to wealth;

Bulletin No. 2024–1 21 January 2, 2024
(4) claims that a person’s income is not taxable because he or she falls within a class entitled
to “reparation claims” or an extra-statutory class of individuals exempt from tax, e.g., “free-born”
individuals;
(5) claims that a taxpayer can refuse to pay taxes on the basis of opposition to certain
Governmental expenditures;
(6) claims that taxes apply only to Federal employees; only to residents of Puerto Rico, Guam,
the U.S. Virgin Islands, the District of Columbia, or “Federal enclaves;” or that §§ 861 through
865 or any other provision of the Code imposes taxes on U.S. citizens and residents only on
income derived from foreign based activities;
(7) claims that wages or personal service income are “not income,” are “nontaxable receipts,”
or are a “nontaxable exchange for labor;”
(8) claims that income tax withholding by an employer on wages is optional; or
(9) other claims that the courts have characterized as frivolous or groundless.
Additional examples of frivolous or groundless issues may be found in IRS publications and
other guidance (including, but not limited to, Notice 2010-33, Frivolous Positions, and I.R.M.
Exhibit 25.25.10-1, Frivolous Arguments).
No “comfort” letter rulings
.11 Except with respect to issues under §§ 332, 351, 355, 368, 1036, and related operative
provisions, a letter ruling will not be issued with respect to an issue that is clearly and adequately
addressed by a statute, regulation, or decision of a court, revenue rulings, revenue procedures,
notice, or other authority published in the Internal Revenue Bulletin (Comfort Ruling). However,
an Associate Office may, in its discretion, issue a Comfort Ruling if the Associate office is
otherwise issuing a letter ruling to the taxpayer on another issue arising in the same transaction.
Not on alternative plans or
hypothetical situations
Not on property conversion
after return filed
.12 The Service will not issue a letter ruling or a determination letter on alternative plans of
proposed transactions or on hypothetical situations.
.13 An Associate office will not issue a letter ruling on the replacement of involuntarily
converted property, whether or not the property has been replaced, if the taxpayer has already
filed a Federal tax return for the first taxable year in which any of the gain was realized from the
converted property. A Director may issue a determination letter in this case. See section 12.01 of
this revenue procedure.
Circumstances under which
determination letters are
not issued by a Director
.14 A Director will not issue a determination letter if—
(1) the taxpayer has directed a similar inquiry to an Associate office;
(2) the same issue, involving the same taxpayer or a related party, is pending in a case in
litigation or before Appeals;
(3) the request involves an industry-wide problem;

January 2, 2024 22 Bulletin No. 2024–1
(4) the specific employment tax question at issue in the request has been, or is being, considered
by the Central Office of the Social Security Administration or the Railroad Retirement Board for
the same taxpayer or a related party; or
(5) the request is for a determination of constructive sales price under § 4216(b) or § 4218(c),
which deal with special provisions applicable to the manufacturers excise tax. The Associate
Chief Counsel (Passthroughs and Special Industries) will, in certain circumstances, issue letter
rulings in this area. See section 5.13 of this revenue procedure.
SECTION 7. WHAT
ARE THE GENERAL
INSTRUCTIONS
FOR REQUESTING
LETTER RULINGS
AND DETERMINATION
LETTERS?
This section provides the general instructions for requesting letter rulings and determination
letters. See section 9 of this revenue procedure for the specific and additional procedures for
requesting a change in method of accounting.
Requests for letter rulings, closing agreements, and determination letters require the payment of
the applicable user fee listed in Appendix A of this revenue procedure. Certain changes in method
of accounting under the automatic change request procedures (see section 9.01(1) of this revenue
procedure) and certain changes in accounting periods made under automatic change request
procedures do not require payment of a user fee (see Appendix F of this revenue procedure). For
additional user fee requirements, see section 15 of this revenue procedure.
Specific and additional instructions also apply to requests for letter rulings and determination
letters on certain matters. Those matters are listed in Appendix F of this revenue procedure with a
reference (usually to another revenue procedure) where more information can be obtained.
Documents and information
required in all requests
Facts
.01
(1) Complete statement of facts and other information. Each request for a letter ruling or
a determination letter must contain a complete statement of all facts relating to the transaction.
These facts include—
(a) names, taxpayer identification numbers, addresses, telephone numbers, and other contact
information as appropriate (such as fax numbers or email addresses of any party requesting to
communicate with the Service in such a form, see section 7.02(5) of this revenue procedure) of
all interested parties (the term “all interested parties” does not include all shareholders of a widely
held corporation requesting a letter ruling relating to a reorganization or all employees where a
large number may be involved);
(b) the annual accounting period, and the overall method of accounting (cash or accrual) for
maintaining the accounting books and filing the Federal income tax return, of all interested parties;
(c) a description of the taxpayer’s business operations;
(d) a complete statement of the business reasons for the transaction;
(e) a detailed description of the transaction; and
(f) all other facts relating to the transaction or to the taxpayer’s requested tax treatment thereof.

Bulletin No. 2024–1 23 January 2, 2024
Documents and foreign
laws
(2) Copies of all contracts, wills, deeds, agreements, instruments, other documents
pertinent to the transaction, and foreign laws.
(a) Documents. True copies of all contracts, wills, deeds, agreements, instruments, trust
documents, proposed disclaimers, and other documents pertinent to the transactions must be
submitted with the request. But see
section 3.02 of Rev. Proc. 2017-52, 2017-41 I.R.B. 283
(amplified and modified by Rev. Proc. 2018-53, 2018-43 I.R.B. 667), for requirements relating
to ruling requests under § 355, and section 3.04 of Rev. Proc. 2018-53, 2018-43 I.R.B. 667, for
requirements relating to ruling requests involving assumption or satisfaction of the distributing
corporation’s debt in connection with § 355 distributions.
If the request concerns a corporate distribution, reorganization, or similar transaction, the
corporate balance sheet and profit and loss statement should also be submitted. But see section
3.02 of Rev. Proc. 2017-52 for requirements relating to ruling requests under § 355. If the request
relates to a prospective transaction, the most recent balance sheet and profit and loss statement
should be submitted. But see sections 3.02 of Rev. Proc. 2017-52 (amplified and modified by Rev.
Proc. 2018-53) for requirements relating to ruling requests under § 355.
If any document, including any balance sheet and profit and loss statement, is in a language
other than English, the taxpayer must also submit a certified English translation of the document,
along with a true copy of the document. For guidelines on the acceptability of such documents,
see paragraph (c) of this section 7.01(2).
Each document other than the request should be labeled and attached to the request in alphabetical
sequence. Original documents such as contracts, wills, etc., should not be submitted because
they become part of the Service’s file and will not be returned.
(b) Foreign laws. The taxpayer must submit with the request a copy of the relevant parts of
all foreign laws, including statutes, regulations, administrative pronouncements, and any other
relevant legal authority. The documents submitted must be in the official language of the country
involved and must be copied from an official publication of the foreign government or another
widely available and generally accepted publication. If English is not the official language of the
country involved, the taxpayer must also submit a copy of an English language version of the
relevant parts of all foreign laws. This translation must be: (i) from an official publication of the
foreign government or another widely available, generally accepted publication; or (ii) a certified
English translation submitted in accordance with paragraph (c) of this section 7.01(2).
The taxpayer must identify the title and date of publication, including updates, of any widely
available and generally accepted publication that the taxpayer (or the taxpayer’s qualified
translator) uses as a source for the relevant parts of the foreign law.
(c) Standards for acceptability of submissions of documents in a language other than
English and certified English translations of documents and laws in a language other than
English. The taxpayer must submit with the request an accurate and complete certified English
translation of the relevant parts of all contracts, wills, deeds, agreements, instruments, trust
documents, proposed disclaimers, and other documents pertinent to the transaction that are in a
language other than English. If the taxpayer chooses to submit certified English translations of
foreign laws, those translations must be based on an official publication of the foreign government
or another widely available and generally accepted publication. In either case, the translation
must be that of a qualified translator and must be attested to by the translator. The attestation
must contain: (i) a statement that the translation submitted is a true and accurate translation of the
foreign language document or law; (ii) a statement as to the attestant’s qualifications as a translator

January 2, 2024 24 Bulletin No. 2024–1
Analysis of material facts
and as to that attestant’s qualifications and knowledge regarding tax matters or foreign law if the
law is not a tax law; and (iii) the attestant’s name and address.
(3) Analysis of material facts. The request must be accompanied by an analysis of facts and
their bearing on the issue or issues. If documents attached to a request contain material facts, they
must be included in the taxpayer’s analysis of facts in the request rather than merely incorporated
by reference.
Same issue in any return
and whether return is
under examination, before
Appeals, before a Federal
court, or being considered
by the Pension Benefit
Guaranty Corporation, by
the Department of Labor,
or by the Department of
Health and Human Services
(4) Statement regarding whether same issue is presented in any return and additional
information required for § 301.9100 requests. The request must state whether, to the best of
the knowledge of both the taxpayer and the taxpayer’s representatives, the same issue is presented
in any return of the taxpayer, a related party within the meaning of § 267(b) or § 707(b)(1), or
a member of an affiliated group of which the taxpayer is also a member within the meaning of
§ 1504, or of any predecessor.
The request must also state whether, to the best of the knowledge of both the taxpayer and the
taxpayer’s representatives, any return on which the same issue is presented-
(a) is currently under examination, before Appeals, or before a Federal court;
(b) was previously under examination, before Appeals, or before a Federal court;
(c) in qualified retirement plan matters, is being considered by the Pension Benefit Guaranty
Corporation or the Department of Labor; or
(d) in health care matters, is being considered by the Department of Labor or the Department
of Health and Human Services.
That the same issue is merely presented in a return does not preclude the Service from issuing a
ruling, but the Service will not ordinarily issue a ruling if, at the time of the request, the identical issue
is under examination or consideration or in litigation. See section 6.01 of this revenue procedure.
A limited exception to the above rule is made for a § 301.9100 request. See section 5.03 of this
revenue procedure. If a § 301.9100 request involves a tax year that is currently under examination,
before Appeals, or before a Federal court, the taxpayer must notify the Service, as outlined above.
This notification must include the name and telephone number of the examining agent or Appeals
officer.
Same or similar issue
in a request previously
submitted or currently
pending
(5) Statement regarding whether same or similar issue was previously ruled on or whether
a request involving it was submitted or is currently pending. The request must state whether,
to the best of the knowledge of both the taxpayer and the taxpayer’s representatives—
(a) the Service previously ruled on the same or a similar issue for the taxpayer, a related party
within the meaning of § 267 or § 707(b)(1), or a member of an affiliated group of which the
taxpayer is also a member within the meaning of § 1504, or for a predecessor;
(b) the taxpayer, a related party, a predecessor, or any of their representatives previously
submitted a request (including an application for change in method of accounting) involving the
same or a similar issue but no letter ruling or determination letter was issued;

Bulletin No. 2024–1 25 January 2, 2024
(c) the taxpayer, a related party, or a predecessor previously submitted a request (including
an application for change in method of accounting) involving the same or a similar issue that is
currently pending with the Service;
(d) at the same time as this request, the taxpayer or a related party is presently submitting
another request (including an application for change in method of accounting) involving the same
or a similar issue; or
(e) the taxpayer or a related party had, or has scheduled, a pre-submission conference involving
the same or a similar issue.
If the statement is affirmative for (a), (b), (c), (d), or (e) of this section 7.01(5), the statement
must give the date the request was submitted, the date the request was withdrawn or ruled on, if
applicable, and other details of the Service’s consideration of the issue.
Interpretation of a
substantive provision of an
income or estate tax treaty
(6) Statement regarding interpretation of a substantive provision of an income or estate
tax treaty. If the request involves the interpretation of a substantive provision of an income or
estate tax treaty, the request must state whether—
(a) the tax authority of the treaty jurisdiction has issued a ruling on the same or similar issue
for the taxpayer, a related party within the meaning of § 267 or § 707(b)(1), or a member of an
affiliated group of which the taxpayer is also a member within the meaning of § 1504, or for any
predecessor;
(b) the same or similar issue for the taxpayer, a related party, or any predecessor is being
examined or has been settled by the tax authority of the treaty jurisdiction or is otherwise the
subject of a closing agreement in that jurisdiction; and
(c) the same or similar issue for the taxpayer, a related party, or any predecessor is being
considered by the competent authority of the treaty jurisdiction.
Interpretation of a
transaction involving a
party in a foreign country
(7) Statement regarding involvement of a transactional party located in a foreign country.
If the request involves a transaction between a taxpayer and a related party and either the taxpayer
or the related party is located in a foreign country, the request must state whether the ruling
potentially relates to any one of these categories—
(a) Preferential Regime, defined as one that meets the following three requirements: (1) the
regime relates to business taxation of income from geographically mobile activities (such as,
financial and other service activities, including the provision of intangibles); (2) the regime offers
a form of tax preference, such as, a reduction in the rate of tax or tax base compared to general
principles of U.S. taxation; and (3) the regime imposes no or low effective tax rates on income
from geographically mobile, financial, and other service activities;
(b) Transfer Pricing, meaning the letter ruling covers transfer pricing or the application of
transfer pricing principles under § 482 and the regulations thereunder;
(c) Downward Adjustment, meaning the letter ruling provides for a downward adjustment
to the taxpayer’s taxable profit that is not directly reflected in its financial accounts. Examples
include excess profits rulings or informal capital rulings that provide an adjustment that reduces
taxable profits;

January 2, 2024 26 Bulletin No. 2024–1
(d) Treaty Permanent Establishment, meaning the letter ruling determines the existence or
absence of a permanent establishment under an income tax treaty or provides how much profit
will be attributed to a permanent establishment;
(e) Related Party Conduit, meaning the letter ruling covers the cross-border flow of funds
or income through a U.S. entity that is a conduit under common law principles or Treas. Reg.
§ 1.881-3, whether those funds or income flow to another country directly or indirectly.
Letter from Bureau of
Indian Affairs relating
to certain letter ruling
requests
(8) Letter from Bureau of Indian Affairs relating to a letter ruling request for recognition
of Indian tribal government status or status as a political subdivision of an Indian tribal
government. To facilitate prompt action on a letter ruling request for recognition of Indian tribal
government status or status as a political subdivision of an Indian tribal government, the taxpayer
must submit with the letter ruling request a letter from the Department of the Interior, Bureau of
Indian Affairs (BIA), verifying that the tribe is recognized by BIA as an Indian tribe and that the
tribal government exercises governmental functions or that the political subdivision of the Indian
tribal government has been delegated substantial governmental functions. A letter ruling request
that does not contain this letter from BIA cannot be resolved until the Service obtains a letter from
BIA regarding the tribe’s status.
The taxpayer should send a request to verify tribal status to the following address:
Branch of General Indian Legal Activity
Division of Indian Affairs
Office of the Solicitor
U.S. Department of the Interior
1849 C Street, NW
Washington, DC 20240
Statement of authorities
supporting taxpayer’s views
(9) Statement of supporting authorities. If the taxpayer advocates a particular conclusion,
the taxpayer must include an explanation of the grounds for that conclusion and the relevant
authorities to support it. Even if the taxpayer is not advocating a particular tax treatment of a
proposed transaction, the taxpayer must furnish views on the tax results of the proposed transaction
and a statement of relevant authorities to support those views.
In all events, the request must include a statement of whether the law in connection with the
request is uncertain and whether the issue is adequately addressed by relevant authorities.
Statement of authorities
contrary to taxpayer’s
views
(10) Statement of contrary authorities. To avoid a delay in the ruling process, contrary
authorities should be brought to the attention of the Service at the earliest possible opportunity. If
there are significant contrary authorities, it is usually helpful to discuss them in a pre-submission
conference prior to submitting the ruling request. See section 10.07 of this revenue procedure
regarding pre-submission conferences. The taxpayer is strongly encouraged to inform the Service
about, and discuss the implications of, any authority believed to be contrary to the position
advanced, such as statutes, tax treaties, court decisions, regulations, notices, revenue rulings,
revenue procedures, or announcements. If the taxpayer determines that there are no contrary
authorities, a statement in the request to this effect should be included. If the taxpayer does not
furnish either contrary authorities or a statement that none exist, the Service in complex cases
or those presenting difficult or novel issues may request submission of contrary authorities or a
statement that none exist. Failure to comply with this request may result in the Service’s refusal to
issue a letter ruling or determination letter.

Bulletin No. 2024–1 27 January 2, 2024
The taxpayer’s identification of and discussion of contrary authorities will generally enable
Service personnel to more quickly understand the issue and relevant authorities. Having this
information should make research more efficient and lead to earlier action by the Service. If the
taxpayer does not disclose and distinguish significant contrary authorities, the Service may need
to request additional information, which will delay action on the request.
Statement identifying
pending legislation
(11) Statement identifying pending legislation. When filing the request, the taxpayer must
identify any pending legislation that may affect the proposed transaction. In addition, the taxpayer
must notify the Service if any such legislation is introduced after the request is filed but before a
letter ruling or determination letter is issued.
Deletion statement required
by § 6110
(12) Statement identifying information to be deleted from the public inspection copy of
letter ruling or determination letter. The text of letter rulings and determination letters is open
to public inspection under § 6110. The Service makes deletions from the text before it is made
available for inspection. To help the Service make the deletions required by § 6110(c), a request
for a letter ruling or determination letter must be accompanied by a statement indicating the
deletions desired, except where a letter ruling or determination letter is open to public inspection
under § 6104. If the deletion statement is not submitted with the request, the Service will notify
the taxpayer that the request will be closed if the Service does not receive the deletion statement
within 21 calendar days. See section 8.05 of this revenue procedure.
Section 6110(l)(1) provides that § 6110 disclosure provisions do not apply to any matter to
which § 6104 applies. Therefore, letter rulings, determination letters, technical advice memoranda,
and related background file documents dealing with the following matters (covered by § 6104) are
not subject to § 6110 disclosure provisions—
(i) An approved application for exemption under § 501(a) as an organization described in
§ 501(c) or (d), or notice of status as a political organization under § 527, together with any papers
submitted in support of such application or notice;
(ii) An application for exemption under § 501(a) with respect to the qualification of a pension,
profit sharing or stock bonus plan, or an individual retirement account described in § 408 or
§ 408A, or any application for exemption under § 501(a) by an organization forming part of such
a plan or account;
(iii) Any document issued by the Internal Revenue Service in which the qualification or exempt
status of a plan or account is granted, denied, or revoked or the portion of any document in which
technical advice with respect thereto is given;
(iv) Any application filed and any document issued by the Internal Revenue Service with respect
to the qualification or status of master and prototype retirement plans; and
(v) The portion of any document issued by the Internal Revenue Service with respect to the
qualification or exempt status of a retirement plan or account of a proposed transaction by such
plan or account.
(a) Format of deletion statement. A taxpayer who wants only names, addresses, and
identifying numbers to be deleted should state this in the deletion statement. If the taxpayer wants
more information deleted, the deletion statement must be accompanied by a copy of the request
and supporting documents on which the taxpayer should bracket the material to be deleted. The
deletion statement must include the statutory basis under § 6110(c) for each proposed deletion.

January 2, 2024 28 Bulletin No. 2024–1
If the taxpayer decides to ask for additional deletions before the letter ruling or determination
letter is issued, the taxpayer may submit additional deletion statements.
(b) Location of deletion statement. The deletion statement must be made in a separate
document from the request for a letter ruling or determination letter and must be placed on top of
the request.
(c) Signature. The deletion statement must be signed and dated by the taxpayer or the
taxpayer’s authorized representative. See section 7.01(13) of this revenue procedure for signature
requirements.
(d) Additional information. The taxpayer should follow the same procedures of this section
7.01(12) to propose deletions from any additional information submitted after the initial request.
An additional deletion statement is not required with each submission of additional information
if the taxpayer’s initial deletion statement requests that only names, addresses, and identifying
numbers are to be deleted and the taxpayer wants only the same information deleted from the
additional information.
(e) Taxpayer may protest deletions not made. After receiving from the Service the notice
under § 6110(f)(1) of intention to disclose the letter ruling or determination letter (including a copy
of the version proposed to be open to public inspection and notation of third-party communications
under § 6110(d)), the taxpayer may protest the disclosure of certain information in the letter ruling
or determination letter. The taxpayer must send a written statement to the Service office indicated
on the notice of intention to disclose, within 20 calendar days of the date the notice of intention to
disclose is mailed to the taxpayer. The statement must identify those deletions that the Service has
not made and that the taxpayer believes should have been made. The taxpayer must also submit a
copy of the version of the letter ruling or determination letter and bracket the proposed deletions
that have not been made by the Service. Generally, the Service will not consider deleting any
material that the taxpayer did not propose to be deleted before the letter ruling or determination
letter was issued.
Within 20 calendar days after the Service receives the response to the notice under § 6110(f)
(1), the Service will mail to the taxpayer its final administrative conclusion regarding the deletions
to be made. The taxpayer does not have the right to a conference to resolve any disagreements
concerning material to be deleted from the text of the letter ruling or determination letter. These
matters may, however, be taken up at any conference that is otherwise scheduled regarding the
request.
(f) Taxpayer may request delay of public inspection. After receiving the notice of intention
to disclose under § 6110(f)(1), but no later than 60 calendar days after the date of the notice, the
taxpayer may send a written request for delay of public inspection under either § 6110(g)(3) or
(4). The request for delay must be sent to the Service office indicated on the notice of intention
to disclose. A request for delay under § 6110(g)(3) must contain the date on which it is expected
that the underlying transaction will be completed. The request for delay under § 6110(g)(4) must
contain a statement from which the Commissioner of Internal Revenue may determine whether
there are good reasons for the continued delay.
Signature on request
(13) Signature by taxpayer or authorized representative. The request for a letter ruling
or determination letter must be signed and dated by the taxpayer or the taxpayer’s authorized
representative.

Bulletin No. 2024–1 29 January 2, 2024
(a) Paper submissions. The original of a request for a letter ruling or determination letter
submitted on paper should generally include a wet-ink signature. If it is not possible to physically
sign the request, the Service will accept an image of a signature or digital signature transmitted
separately according to the electronic submission procedures for such a request.
(b) Electronic submissions. A request for a letter ruling or determination letter submitted
electronically must include an image of a signature (scanned or photographed) or a digital signature
that uses encryption techniques to provide proof of original and unmodified documentation. The
Service will accept electronic signatures in one of the following formats: tiff, jpg, jpeg, pdf,
Microsoft Office suite, or Zip.
See section 7.04 of this revenue procedure for submission procedures.
Authorized representatives
(14) Authorized representatives.
(a) To sign the request or to appear before the Service in connection with the request, the
taxpayer’s authorized representative must be one of the following (for rules on who may practice
before the Service, see Treasury Department Circular No. 230, 31 C.F.R. part 10):
(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 is not currently
under suspension or disbarment from practice before the Service. He or she must file a written
declaration with the Service showing current qualification as an attorney and current authorization
to represent the taxpayer;
(ii) A certified public accountant who is duly qualified to practice in any state, possession,
territory, commonwealth, or the District of Columbia and who is not currently under suspension
or disbarment from practice before the Service. He or she must file a written declaration with the
Service showing current qualification as a certified public accountant and current authorization to
represent the taxpayer;
(iii) An enrolled agent (a person who is currently enrolled as an agent to practice before the
Service) who is not currently under suspension or disbarment from practice before the Service. He
or she must file a written declaration with the Service showing current enrollment and authorization
to represent the taxpayer. The enrollment number must be included in the declaration;
(iv) An enrolled actuary (an individual currently enrolled as an actuary by the Joint Board for
the Enrollment of Actuaries pursuant to 29 U.S.C. § 1242) who is not currently under suspension
or disbarment from practice before the Service. He or she must file a written declaration with the
Service showing current qualification as an enrolled actuary and current authorization to represent
the taxpayer. Practice before the Service as an enrolled actuary is limited to representation with
respect to issues involving §§ 401, 403(a), 404, 405, 412, 413, 414, 419, 419A, 420, 4971, 4972,
4976, 4980, 6057, 6058, 6059, 6652(d), 6652(e), 6692, and 7805(b); former § 405; and 29 U.S.C.
§ 1083;
(v) An enrolled retirement plan agent (an individual currently enrolled as a retirement plan
agent) who is not currently under suspension or disbarment from practice before the Service. He
or she must file a written declaration as an enrolled retirement plan agent and current authorization
to represent the taxpayer. Practice before the Service as an enrolled retirement plan agent is
limited to representation with respect to issues involving the following programs: Employee Plans
Determination Letter program; Employee Plans Compliance Resolution System; and Employee

January 2, 2024 30 Bulletin No. 2024–1
Plans Pre-approved program. Enrolled retirement plan agents also are generally permitted to
represent taxpayers with respect to IRS forms under the 5300 and 5500 series, which are filed
by retirement plans and plans sponsors, but not with respect to actuarial forms and schedules; or
(vi) Any other person, including a foreign representative, who has received a “Letter of
Authorization” from the Director of the Office of Professional Responsibility under section
10.7(d) of Treasury Department Circular No. 230. A person may make a written request for a
“Letter of Authorization” to: Office of Professional Responsibility, SE:OPR, Internal Revenue
Service, 1111 Constitution Ave., NW, Washington, DC 20224. Section 10.7(d) of Circular No.
230 authorizes the Commissioner to allow an individual who is not otherwise eligible to practice
before the Service to represent another person in a particular matter.
(b) A regular full-time employee representing his or her employer; a general partner representing
his or her partnership; a bona fide officer representing his or her corporation, association, or
organized group; a trustee, receiver, guardian, personal representative, administrator, executor,
or regular full-time employee representing a trust, receivership, guardianship, or estate; or an
individual representing an immediate family member may sign the request or appear before the
Service in connection with the request if the individual provides current authorization to represent
the taxpayer. See section 7.01(15) of this revenue procedure.
A taxpayer may be required to file a Form 8821, Tax Information Authorization, for certain
employees not authorized to represent the taxpayer to receive taxpayer information from the
Service.
(c) Tax return preparers that are not described in subsections (a) and (b) of this section may not
sign the request, appear before the Service, or represent a taxpayer in connection with a request
for a letter ruling or a determination letter. See section 10.3(f)(3) of Treasury Department Circular
No. 230.
(d) A foreign representative, other than a person referred to in subsections (a) and (b) of
this section, is not authorized to practice before the Service within the United States and must
withdraw from representing a taxpayer in a request for a letter ruling or a determination letter. In
this situation, the nonresident alien or foreign entity must submit the request for a letter ruling or
a determination letter on the individual’s or the entity’s own behalf or through a person referred to
in subsections (a) and (b) of this section.
Power of Attorney
and Declaration of
Representative
(15) Power of Attorney and Declaration of Representative. Form 2848, Power of Attorney
and Declaration of Representative, should be used to provide the representative’s authority (Part
I of Form 2848, Power of Attorney) and the representative’s qualification (Part II of Form 2848,
Declaration of Representative). The name of the person signing Part I of Form 2848 should be
typed or printed on this form. A Form 2848 executed for the purpose of a request for a letter
ruling or determination letter should reflect that it is for a “specific use” that is not recorded on the
Centralized Authorization File (CAF) and should only be submitted in conjunction with such a
request as provided in this revenue procedure (that is, it should not be submitted to the Service by
any other method listed in the Instructions for Form 2848).
A Form 2848 must be signed by both the taxpayer (or the person signing on the taxpayer’s
behalf) and the representative in a manner consistent with section 7.01(13) of this revenue
procedure. If the Form 2848 is remotely signed by the taxpayer (or the person signing on the
taxpayer’s behalf) using a permissible electronic or digital method, the representative should
follow the necessary steps to verify the taxpayer’s identity provided in the Electronic Signatures
section of the Instructions for Form 2848, but are not required to provide a separate attestation

Bulletin No. 2024–1 31 January 2, 2024
unless requested by the Service. If the Form 2848 is signed by the taxpayer (or the person signing
on the taxpayer’s behalf) using a physical, wet-ink signature, a submission may include a copy or
scanned version of the Form 2848 as long as its authenticity is not reasonably disputed.
For additional information regarding the power of attorney form, see section 7.02(2) of this
revenue procedure.
The taxpayer’s authorized representative, whether or not enrolled, must comply with Treasury
Department Circular No. 230, which provides the rules for practice before the Service. In situations
where the Service believes that the taxpayer’s representative is not in compliance with Circular
230, the Service will bring the matter to the attention of the Office of Professional Responsibility.
Penalties of perjury
statement
(16) Penalties of perjury statement.
(a) Format of penalties of perjury statement. A request for a letter ruling or determination
letter and any change in the request submitted at a later time must be accompanied by the
following declaration: “Under penalties of perjury, I declare that I have examined [Insert,
as appropriate: this request or this modification to the request], including accompanying
documents, and, to the best of my knowledge and belief, [Insert, as appropriate: the request
or the modification] contains all the relevant facts relating to the request, and such facts are
true, correct, and complete.”
See section 8.05(4) of this revenue procedure for the penalties of perjury statement applicable
for submissions of additional information.
(b) Signature by taxpayer. The declaration must be signed and dated by the taxpayer, not the
taxpayer’s representative, in a manner consistent with section 7.01(13) of this revenue procedure.
The person who signs for a corporate taxpayer must be an officer of the corporate taxpayer who
has personal knowledge of the facts and whose duties are not limited to obtaining a letter ruling or
determination letter from the Service. If the corporate taxpayer is a member of an affiliated group
filing consolidated returns, a penalties of perjury statement must also be signed and submitted by
an officer of the common parent of the group.
The person signing for a trust, a state law partnership, or a limited liability company must be,
respectively, a trustee, general partner, or member-manager who has personal knowledge of the
facts.
Sample format for a letter
ruling request
(17) Sample format for a letter ruling request. To assist a taxpayer or the taxpayer’s
representative in preparing a letter ruling request, a sample format for a letter ruling request is
provided in Appendix B of this revenue procedure. This format is not required to be used.
Checklist
(18) Checklist for letter ruling requests. An Associate office will be able to respond more
quickly to a taxpayer’s letter ruling request if the request is carefully prepared and complete. The
checklist in Appendix C of this revenue procedure is designed to assist taxpayers in preparing a
request by reminding them of the essential information and documents to be furnished with the
request. The checklist in Appendix C must be completed to the extent required by the instructions
in the checklist, signed and dated by the taxpayer or the taxpayer’s representative, and placed on top
of the letter ruling request. If the checklist in Appendix C is not received, a branch representative

January 2, 2024 32 Bulletin No. 2024–1
will ask the taxpayer or the taxpayer’s representative to submit the checklist; this may delay action
on the letter ruling request.
For letter ruling requests on certain matters, specific checklists supplement the checklist
in Appendix C. These checklists are in Appendix D, Appendix E, or are listed in section 1 of
Appendix F of this revenue procedure and must also be completed and placed on top of the letter
ruling request along with the checklist in Appendix C.
Taxpayers can obtain copies of the checklists by accessing this revenue procedure in Internal
Revenue Bulletin 2024-1, available at www.irs.gov/irb. A copy of this checklist may be used.
.02
Additional procedural
information r
equired with
request
Multiple issues
(1) To request separate letter rulings for multiple issues in a single situation. If more than
one issue is presented in a request for a letter ruling, the Associate office generally will issue a
single letter ruling covering all the issues. If the taxpayer requests separate letter rulings on any of
the issues (because, for example, one letter ruling is needed sooner than another), the Associate
office usually will comply with the request unless doing so is not feasible or not in the best interest
of the Service. A taxpayer who wants separate letter rulings on multiple issues should make this
clear in the request and if submitting the request on paper, submit the original and at least two
copies of the request, with one additional copy for each additional separate letter ruling requested.
See section 15.06(3) of this revenue procedure regarding whether a single user fee will be charged.
In issuing each letter ruling, the Associate office will state that it has issued separate letter
rulings or that requests for other letter rulings are pending.
Power of attorney used to
indicate recipient of a copy
or copies of a letter ruling
or a determination letter
(2) Power of attorney used to indicate recipient or recipients of a copy or copies of a letter
ruling or a determination letter. Once the Service signs the letter ruling or determination letter,
the Service has the discretion to determine the form in which it will provide the letter ruling or
determination letter to the taxpayer, but will generally comply with a taxpayer’s request for a
particular form. See section 7.02(5) of this revenue procedure. If providing the ruling on paper, the
Service will send the original to the taxpayer, not the taxpayer’s representative.
At the taxpayer’s request, the Service will send one copy of the letter ruling or determination
letter to up to two authorized representatives. At the discretion of the Service, the Service may
provide a copy of the letter ruling or determination letter to up to two authorized representatives,
even though the taxpayer did not request that the Service send a copy of notices and communications
to the taxpayer’s representatives. Taxpayers that use Form 2848, Power of Attorney and
Declaration of Representative, to designate representatives, may request that copies of notices
and communications be sent to the representatives listed at Line 2 by checking the corresponding
box on Line 2. Taxpayers may use Line 5 of Form 2848 to advise the Service that a copy of the
letter ruling or determination letter should not be sent to the taxpayer’s representative(s). If no
box is checked on Line 2 and the taxpayer does not indicate otherwise on Line 5, the Service may
in its discretion provide a copy of the letter ruling or determination letter to up to two authorized
representatives.
“Two-part” letter ruling
requests
(3) To request a particular conclusion on a proposed transaction. A taxpayer who requests
a particular conclusion on a proposed transaction may make the request for a letter ruling in two
parts. This type of request is referred to as a “two-part” letter ruling request. The first part must

Bulletin No. 2024–1 33 January 2, 2024
include the complete statement of facts and related documents described in section 7.01 of this
revenue procedure. The second part must include a summary statement of the facts the taxpayer
believes to be controlling in reaching the conclusion requested.
If the Associate office accepts the taxpayer’s statement of controlling facts, it will base its letter
ruling on these facts. Ordinarily, this statement will be incorporated into the letter ruling. The
Associate office reserves the right to rule on the basis of a more complete statement of the facts
and to seek more information in developing the facts and restating them.
A taxpayer who chooses this two-part procedure has all the rights and responsibilities provided
in this revenue procedure.
Taxpayers may not use the two-part procedure if it is inconsistent with other procedures, such as
those dealing with requests for permission to change accounting methods or periods, applications
for recognition of exempt status under § 501(a) or § 521, or requests for rulings on employment
tax status.
After the Associate office has resolved the issues presented by a letter ruling request, the
Associate office representative may request that the taxpayer submit a proposed draft of the letter
ruling to expedite the issuance of the ruling. See section 8.07 of this revenue procedure.
Expedited handling
(4) To request expedited handling. The Service ordinarily processes requests for letter rulings
and determination letters in order of the date received. Expedited handling means that a request
is processed ahead of requests received before it. Expedited handling is granted only in rare and
unusual cases, both out of fairness to other taxpayers and because the Service seeks to process
all requests as expeditiously as possible and to give appropriate deference to normal business
exigencies in all cases not involving expedited handling. Expedited handling under this section
7.02(4) is not available as to a request for a letter ruling solely or primarily under the jurisdiction
of the Associate Chief Counsel (Corporate) (other than a § 301.9100 request described in section
5.03 of this revenue procedure for an extension of time for making an election or other relief, or
a request that includes a closing agreement with respect to an issue under the jurisdiction of the
Associate Chief Counsel (Corporate) or another Associate office). For guidance on fast-track
processing of such a letter ruling request, see Rev. Proc. 2023-26, 2023-33 I.R.B. 486.
A taxpayer with a compelling need to have a request processed ahead of requests received
before it may request expedited handling. This request must explain in detail the need for expedited
handling. The request for expedited handling must be made in writing, preferably in a separate
letter included with the request for the letter ruling or determination letter or provided soon after
its filing. If the request for expedited handling is contained in the letter requesting the letter ruling
or determination letter, the letter should state at the top of the first page “Expedited Handling Is
Requested. See page ___ of this letter.”
A request for expedited handling will not be forwarded to a branch for action until the user fee
has been paid.
Whether a request for expedited handling will be granted is within the Service’s discretion.
The Service may grant the request when a factor outside a taxpayer’s control creates a real
business need to obtain a letter ruling or determination letter before a certain date to avoid serious
business consequences. Examples include situations in which a court or governmental agency has
imposed a specific deadline for the completion of a transaction, or where a transaction must be
completed expeditiously to avoid an imminent business emergency (such as the hostile takeover
of a corporate taxpayer), provided that the taxpayer can demonstrate that the deadline or business

January 2, 2024 34 Bulletin No. 2024–1
emergency, and the need for expedited handling, resulted from circumstances that could not
reasonably have been anticipated or controlled by the taxpayer. To qualify for expedited handling
in such situations, the taxpayer must also demonstrate that the taxpayer submitted the request as
promptly as possible after becoming aware of the deadline or emergency. The extent to which the
letter ruling or determination letter request complies with all of the applicable requirements of this
revenue procedure, and fully and clearly presents the issues, is a factor in determining whether
expedited treatment will be granted. When the Service agrees to process a request out of order, it
cannot give assurance that any letter ruling or determination letter will be processed by the date
requested.
The scheduling of a closing date for a transaction or a meeting of the board of directors or
shareholders of a corporation, without regard for the time it may take to obtain a letter ruling or
determination letter, will not be considered a sufficient reason to process a request ahead of its
regular order. Also, the possible effect of fluctuation in the market price of stocks on a transaction
will not be considered a sufficient reason to process a request out of order.
Because most requests for letter rulings and determination letters cannot be processed out of
order, the Service urges all taxpayers to submit their requests well in advance of the contemplated
transaction. In addition, to facilitate prompt action on letter ruling requests, taxpayers are
encouraged to ensure that their initial submissions comply with all of the requirements of this
revenue procedure (including the requirements of other applicable guidelines set forth in Appendix
F of this revenue procedure), to prepare “two-part” requests described in section 7.02(3) of this
revenue procedure when possible, and to promptly provide any additional information requested
by the Service.
Requesting form of any
document related to letter
ruling request provided
to taxpayer or taxpayer’s
authorized representative
(5) To request the receipt of any document related to letter ruling request by fax,
electronic facsimile, or encrypted email attachment. If the taxpayer so requests, the Associate
office may provide by fax, electronic facsimile, or encrypted email attachment to the taxpayer or
the taxpayer’s authorized representative a copy of any document related to the letter ruling request
(for example, the letter ruling itself or a request for additional information). The Service has the
discretion to determine the form in which it will correspond with the taxpayer, but will generally
comply with a taxpayer’s request for a particular form.
The taxpayer must make such a request in writing, preferably as part of the original request
for the letter ruling. The request may be submitted at a later date, but such a request will only
be respected prospectively with respect to documents generated after it is received, and must be
received prior to the signing of the letter ruling.
If the taxpayer requests documents by fax or electronic facsimile, the request must contain the
fax number of the taxpayer or the taxpayer’s authorized representative to whom the document is
to be provided. A document other than the letter ruling will be faxed by a branch representative.
A copy of the letter ruling may be faxed by either a branch representative or the Disclosure and
Litigation Support Branch of the Legal Processing Division of the Office of Associate Chief
Counsel (Procedure and Administration) (CC:PA:LPD:DS). For purposes of § 301.6110-2(h),
however, a letter ruling is not issued until the ruling is mailed.
If the taxpayer requests documents by encrypted email attachment, the request must specify
which email encryption method is to be used and, if the taxpayer has not already provided the
appropriate memorandums of understanding (MOUs) to use encrypted email attachments, must
include those MOUs. See section 7.04(3) of this revenue procedure for acceptable email encryption
methods and procedures.

Bulletin No. 2024–1 35 January 2, 2024
Requesting a conference
(6) To request a conference.
A taxpayer who wants to have a conference on the issues involved
in a request for a letter ruling should indicate this in writing when filing the request or soon
thereafter. See sections 10.01, 10.02, and 11.11(2) of this revenue procedure.
Letter ruling requests
involving welfare benefit
funds (including voluntary
employees’ beneficiary
associations (VEBAs))
Submitting request
for letter ruling or
determination letter
.03 If a letter ruling is sought on the tax consequences to both the welfare benefit fund and an
employer that contributed to the fund, each taxpayer (the fund and each contributing employer)
must submit a separate letter ruling request and pay the applicable user fee listed in Appendix A
of this revenue procedure.
.04 Requests for letter rulings under the jurisdiction of an Associate Office may be submitted
by mail, by electronic facsimile, or by encrypted email attachment.
Requests for determination letters under the jurisdiction of LB&I may be submitted only by
electronic facsimile or by encrypted email attachment.
Requests for determination letters under the jurisdiction of SBSE or W&I may be submitted
only by electronic facsimile.
For requests for determination letters under the jurisdiction of TE/GE, see Rev. Proc. 2024-4
and Rev. Proc. 2024-5, this Bulletin.
Submission by mail
(1) A taxpayer submitting a request on paper generally needs to submit the original and one
copy of the request.
However, if the taxpayer identifies multiple Associate offices in the request with jurisdiction
over issues presented by the request, the taxpayer must submit an additional copy of the request
for each additional Associate office. If the request is under the jurisdiction of a single Associate
office but presents multiple issues likely to require review by multiple branches of that office, the
taxpayer is encouraged, but not required to submit additional copies of the request.
Further, the taxpayer must submit the original and two copies of the request if the taxpayer
is requesting separate letter rulings or determination letters on multiple issues as explained in
section 7.02(1) of this revenue procedure; the taxpayer is requesting deletions other than names,
addresses, and identifying numbers, as explained in section 7.01(12)(a) of this revenue procedure
(one copy is the request for the letter ruling or determination letter and the second copy is the
deleted version of such request); or the taxpayer is requesting a closing agreement (as defined in
section 2.02 of this revenue procedure) on the issue presented.
To use the paper method, first submit the full user fee payment set forth in Appendix A of this
revenue procedure through www.pay.gov, and include a copy of the receipt for this payment with
the request. See section 15.08 of this revenue procedure.
(a) Addresses for request for letter ruling. Envelopes or packages containing letter ruling
requests should be marked RULING REQUEST SUBMISSION.
If a private delivery service is not used, requests for letter rulings should be sent to the following
address:

January 2, 2024 36 Bulletin No. 2024–1
Internal Revenue Service
Attn: CC:PA:LPD:TSS
P.O. Box 7604
Benjamin Franklin Station
Washington, DC 20044
If a private delivery service is used, the address is:
Internal Revenue Service
Attn: CC:PA:LPD:TSS, Room 5336
1111 Constitution Ave., NW
Washington, DC 20224
Requests for letter rulings may also be hand delivered between the hours of 8:00 a.m. and 4:00
p.m. to the courier’s desk at 1111 Constitution Avenue, NW, Washington, DC. A receipt will be
given at the courier’s desk. The package should be addressed to:
Courier’s Desk
Internal Revenue Service
Attn: CC:PA:LPD:TSS, Room 5336
1111 Constitution Ave., NW
Washington, DC 20224
Submission by electronic
facsimile
(2) Taxpayers and their representatives are encouraged to use a secure electronic facsimile
service for transmitting requests for advice. To use the secure electronic facsimile method, first
submit the full user fee payment set forth in Appendix A of this revenue procedure through www.
pay.gov, and include a copy of the receipt for this payment with the request. See section 15.08 of
this revenue procedure.
When compiling the request package, provide clear titles for the documents and distinguish
files containing administrative forms and receipts from files that contain the request itself and
from supplemental materials. If the submission is over 10 MB or over 50 pages, break it into
smaller components and number the components sequentially with the total number (such as “1 of
4”, “2 of 4”, “3 of 4”, and “4 of 4”).
Transmit the full package, along with a cover sheet, to the secure electronic facsimile lines
below.
For requests under the jurisdiction of an Associate office:
(877) 773-4950
For determination letter requests under the jurisdiction of LB&I:
(844) 249-6231
For determination letter requests under the jurisdiction of SB/SE (with regards to income taxes):
(877) 477-9193

Bulletin No. 2024–1 37 January 2, 2024
For determination letter requests under the jurisdiction of W&I:
(855) 836-8342
Submission by encrypted
email attachment
(3) There are more risks associated with email than with electronic facsimile, such as the
possibility that sensitive taxpayer information could be intercepted. Accordingly, the Service
encourages taxpayers to use a secure electronic facsimile service for transmitting requests for
advice. As an alternative, this section provides procedures for using encrypted email attachments
for transmitting a request for advice under the jurisdiction of an Associate office or LB&I.
Taxpayers using encrypted email attachments may choose to use a compression utility compatible
with SecureZIP (note that many open-source utilities are not compatible with SecureZIP), Adobe
Acrobat Pro password encryption, or Microsoft Office 2016/365 Protect Document to encrypt and
send password-protected files. Because these programs do not encrypt the subject line or body of
an email or the file name of the attachment, all sensitive taxpayer information, including the name
of the taxpayer, should be included only in the encrypted attachment.
These programs require that a sender create a password for the recipient to use to decrypt the
attachments. The password should never be sent in the same email as the encrypted attachment.
Instead, it should be provided to the Service in a separate email with a subject line that makes it
easy to connect the password to the encrypted email.
To use encrypted email attachments, first submit the full user fee payment set forth in Appendix
A of this revenue procedure through www.pay.gov, and include a copy of the receipt for this
payment with the request. See section 15.08 of this revenue procedure.
A request transmitted through email must be accompanied by two MOUs: the MOU in Appendix
G of this revenue procedure, acknowledging the risks of using email to transmit sensitive taxpayer
information, and the appropriate MOU in Appendix H, agreeing to the terms for using the chosen
method of encryption to receive sensitive taxpayer information. These MOUs must be signed by
the taxpayer, not the taxpayer’s representative, in a manner consistent with section 7.01(13) of this
revenue procedure. A Counsel representative will countersign and return the second MOU to the
requester prior to transmitting any other information by encrypted email attachments.
When compiling the request package, provide clear titles for the documents and distinguish
files containing administrative forms and receipts from files that contain the request itself and
from supplemental materials. Encrypt the files or enable the encryption utility on the email system
before generating the email. If the submission is over 5 MB or over 50 pages, break it into smaller
components that do not exceed 5 MB each, and number the components sequentially with the total
number (such as “1 of 4”, “2 of 4”, “3 of 4”, and “4 of 4”).
Transmit the full package to the email addresses below.
For requests under the jurisdiction of an Associate office:
Userfee@irscounsel.treas.gov
For determination letter requests under the jurisdiction of LB&I:
lbi.irt.info@irs.gov

January 2, 2024 38 Bulletin No. 2024–1
Taxpayer representatives that have the technical ability to exchange email encrypted with
Secure/Multipurpose Internet Mail Extensions (S/MIME) certificates may also elect to use LB&I’s
Secure Email Message System (SEMS). Representatives seeking to use SEMS should contact the
LB&I Office of the Assistant Deputy Commissioner, Compliance Integration at the phone number
listed at the end of this document.
Pending letter ruling
requests
Circumstances under which
the taxpayer with a pending
letter ruling request must
notify the Associate office
.05
(1) Circumstances under which the taxpayer with a pending letter ruling request must
notify the Associate office. The taxpayer must notify the Associate office if, after the letter ruling
request is filed but before a letter ruling is issued, the taxpayer knows that—
(a) a field office has started an examination of the issue or the identical issue on an earlier year’s
return;
(b) in the case of a § 301.9100 request, a field office has started an examination of the return
for the taxable year in which an election should have been made or any taxable year that would
have been affected by the election had it been timely made. See § 301.9100-3(e)(4)(i) and section
5.03(3) of this revenue procedure;
(c) legislation that may affect the transaction has been introduced. See section 7.01(11) of this
revenue procedure;
(d) another letter ruling request (including an application for change in method of accounting),
involving the same or similar issue as that pending with the Service, has been submitted by the
taxpayer, a related party within the meaning of § 267 or § 707(b)(1), or a member of an affiliated
group of which the taxpayer is also a member within the meaning of § 1504;
(e) in qualified retirement plan matters, the issue is being considered by the Pension Benefit
Guaranty Corporation or the Department of Labor; or
(f) in health care matters, the issue is being considered by the Department of Labor or the
Department of Health and Human Services.
Taxpayer must notify the
Associate office if a return
is filed and must attach the
request to the return
(2) Taxpayer must notify the Associate office if a return is filed and must attach the request
to the return. If the taxpayer files a return before a letter ruling is received from the Associate
office concerning an issue in the return, the taxpayer must notify the Associate office that the
return has been filed. The taxpayer must also attach a copy of the letter ruling request (Form 3115,
if for a non-automatic change in method of accounting) to the return to alert the field office and
avoid premature field action on the issue. Taxpayers filing their returns electronically may satisfy
this requirement by attaching to their return a statement providing the date of the letter ruling
request and the control number of the letter ruling.
If, under the limited circumstances permitted in section 5 of this revenue procedure, the taxpayer
requests a letter ruling after the return is filed, but before the return is examined, the taxpayer must
also notify the field office having jurisdiction over the return and attach a copy of the letter ruling
request to the notification to alert the field office and avoid premature field action on the issue.
This section 7.05 also applies to pending requests for a closing agreement on a transaction for
which a letter ruling is not requested or issued.

Bulletin No. 2024–1 39 January 2, 2024
When to attach letter ruling
or determination letter to
return
For purposes of this section 7.05, the term “return” includes an original return, amended return,
or claim for refund.
.
06 A taxpayer who, before filing a return, receives a letter ruling or determination letter about
any transaction that has been consummated and that is relevant to the return being filed must
attach to the return a copy of the letter ruling or determination letter. Taxpayers filing their returns
electronically may satisfy this requirement by attaching a statement to their return that provides
the date and control number of the letter ruling or determination letter.
For purposes of this section 7.06, the term “return” includes an original return, amended return,
or claim for refund.
.07 The taxpayer or the taxpayer’s authorized representative may obtain information regarding
the status of a request for a letter ruling or determination letter by calling the person whose name
and telephone number are shown on the acknowledgment of receipt of the request or, in the case
of a request for a letter ruling, the appropriate branch representative who contacts the taxpayer as
explained in section 8.02 of this revenue procedure.
.08

How to check on status of
request for letter ruling or
determination letter
Request for
letter ruling or
determination letter may
be withdrawn or Associate
office may decline to issue
letter ruling
In general
(1) In general.
A taxpayer may withdraw a request for a letter ruling or determination letter at
any time before the letter ruling or determination letter is signed by the Service. Correspondence
and exhibits related to a request that is withdrawn or related to a letter ruling request for which an
Associate office declines to issue a letter ruling will not be returned to the taxpayer. See section
7.01(2)(a) of this revenue procedure. In appropriate cases, an Associate office may publish its
conclusions in a revenue ruling or revenue procedure.
Notification of appropriate
Service official
(2) Notification of appropriate Service official.
(a) Letter ruling requests. If a taxpayer withdraws a letter ruling request or if the Associate
office declines to issue a letter ruling, the Associate office generally will notify, by memorandum,
the appropriate Service official in the operating division that has examination jurisdiction of the
taxpayer’s tax return. For taxpayers under the jurisdiction of the Division Counsel (LB&I), the
Associate office will also send a copy of the memorandum to the Assistant Deputy Commissioner,
Compliance Integration. In doing so, the Associate office may give its views on the issues in the
request for consideration in any later examination of the return.
This section 7.08(2)(a) generally does not apply if the taxpayer withdraws the letter ruling
request and submits a written statement that the transaction has been, or is being, abandoned and
if the Associate office has not already formed an adverse opinion.
(b) Notification of Service official may constitute Chief Counsel Advice. If the memorandum
referred to in paragraph (a) of this section 7.08(2) provides more than the fact that the request was
withdrawn and that the Associate office was tentatively adverse, or more than the fact that the
Associate office declined to issue a letter ruling, the memorandum may constitute Chief Counsel
Advice, as defined in § 6110(i)(1), and may be subject to disclosure under § 6110.

January 2, 2024 40 Bulletin No. 2024–1
SECTION 8. HOW
DO THE ASSOCIATE
OFFICES HANDLE
LETTER RULING
REQUESTS?
T
he Associate offices will issue letter rulings on the matters and under the circumstances
explained in sections 3 and 5 of this revenue procedure and in the manner explained in this section
and section 11 of this revenue procedure. See section 9 of this revenue procedure for procedures
for change in method of accounting requests.
Technical Services Support
Branch receives, initially
controls, and refers the
request to the appropriate
Associate office
Branch representative of
the Associate office contacts
taxpayer within 21 calendar
days
.01 All requests for letter rulings will be received and initially controlled by the Technical
Services Support Branch of the Legal Processing Division of the Associate Chief Counsel
(Procedure and Administration) (CC:PA:LPD:TSS). That office will process the incoming
documents and the user fee, and it will forward the file to the appropriate Associate office for
assignment to a branch that has jurisdiction over the specific issue involved in the request.
.02
(1) Within 21 calendar days after a letter ruling request has been received in the branch of the
Associate office that has jurisdiction over the issue, a representative of the branch will contact
the taxpayer or, if the request includes a properly executed power of attorney, the authorized
representative, unless the power of attorney provides otherwise. During such contact, the branch
representative will discuss the procedural issues in the letter ruling request. If the case is complex
or a number of issues are involved, it may not be possible for the branch representative to discuss
the substantive issues during this initial contact. When possible, for each issue within the branch’s
jurisdiction, the branch representative will tell the taxpayer—
(a) whether the branch representative will recommend that the Associate office rule as the
taxpayer requested, rule adversely on the matter, or not rule;
(b) whether the taxpayer should submit additional information to enable the Associate office to
rule on the matter;
(c) whether the letter ruling complies with all of the provisions of this revenue procedure, and
if not, which requirements have not been met; or
(d) whether, because of the nature of the transaction or the issue presented, a tentative conclusion
on the issue cannot be reached.
(2) If the letter ruling request involves matters within the jurisdiction of more than one branch
or Associate office, a representative of the branch that received the original request will tell the
taxpayer within the initial 21 calendar days—
(a) that the matters within the jurisdiction of another branch or Associate office have been
referred to that branch or Associate office for consideration, and the date the referral was made,
and
(b) that a representative of that branch or Associate office will contact the taxpayer within 21
calendar days after receiving the referral to discuss informally the procedural and, to the extent
possible, the substantive issues in the request.
This section 8.02 applies to all matters except for cases within the jurisdiction of the Associate
Chief Counsel (Financial Institutions and Products) concerning insurance issues requiring
actuarial computations. For special rules and procedures that apply to letter ruling requests under

Bulletin No. 2024–1 41 January 2, 2024
the jurisdiction of the Associate Chief Counsel (Corporate) for which fast-track processing is
requested, see section 5.05(1) of Rev. Proc. 2023-26, 2023-33 I.R.B. 486.
Determines if transaction
can be modified to obtain
favorable letter ruling
.
04 The Service will not be bound by the informal opinion expressed by the branch representative
or any other Service representative, and such an opinion cannot be relied upon as a basis for
obtaining retroactive relief under the provisions of § 7805(b).
.03 If less than a fully favorable letter ruling is anticipated, the branch representative will tell
the taxpayer whether minor changes in the transaction or adherence to certain published positions
would bring about a favorable ruling. The branch representative may also tell the taxpayer the
facts that must be furnished in a document to comply with Service requirements. The branch
representative will not suggest precise changes that would materially alter the form of the proposed
transaction or materially alter a taxpayer’s proposed accounting period.
If, at the end of this discussion, the branch representative determines that a meeting in the
Associate office would be more helpful to develop or exchange information, a meeting will be
offered and an early meeting date arranged. When offered, this meeting is in addition to the
taxpayer’s conference of right that is described in section 10.02 of this revenue procedure.
Not bound by informal
opinion expressed
May request additional
information
Must be submitted within
21 calendar days
.05
(1) Additional information must be submitted within 21 calendar days. If the request
lacks essential information, which may include additional information needed to satisfy
the procedural requirements of this revenue procedure as well as substantive changes to
transactions or documents needed from the taxpayer, the branch representative will request
such information during the initial or subsequent contacts with the taxpayer or its authorized
representative. The branch representative will inform the taxpayer or its authorized
representative that the request will be closed if the Associate office does not receive the
requested information within 21 calendar days from the date of the request unless an extension
of time is granted. To facilitate prompt action on letter ruling requests, taxpayers may
request that the Associate office request additional information by fax, electronic facsimile,
or encrypted email attachment. See section 7.02(5) of this revenue procedure. Special rules
and procedures apply to letter ruling requests under the jurisdiction of the Associate Chief
Counsel (Corporate) for which fast-track processing is requested. See Rev. Proc. 2023-26,
section 5.07, 2023-33 I.R.B. 486.
Material facts furnished to the Associate office by telephone or orally at a conference must be
promptly confirmed in writing by mail, fax, or email to the Associate office. This confirmation,
and any additional information requested by the Associate office that is not part of the information
requested during the initial contact, must be furnished within 21 calendar days from the date the
Associate office makes the request.
Extension of reply period if
justified and approved
(2) Extension of reply period if justified and approved. The Service will grant an extension
of the 21-day period for providing additional information only if the extension is justified in
writing by the taxpayer and approved by the branch reviewer. A request for an extension should
be submitted before the end of the 21-day period. If unusual circumstances close to the end of the
21-day period make a written request impractical, the taxpayer should notify the Associate office
within the 21-day period that there is a problem and that the written request for extension will be
provided shortly. The taxpayer will be told promptly of the approval or denial of the requested
extension. If the extension request is denied, there is no right of appeal.

January 2, 2024 42 Bulletin No. 2024–1
Letter ruling request
closed if the taxpayer does
not submit additional
information
(3) Letter ruling request closed if the taxpayer does not submit additional information. If
the taxpayer does not submit the information requested during the initial or subsequent contacts
within the time provided, the letter ruling request will be closed and the taxpayer will be notified
in writing. 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 the information is received. The taxpayer must pay
another user fee before the case can be reopened.
Penalties of perjury
statement for additional
information
(4) Penalties of perjury statement. Additional information submitted to the Service must
be accompanied by the following declaration: “Under penalties of perjury, I declare that I
have examined this information, including accompanying documents, and, to the best of my
knowledge and belief, the information contains all the relevant facts relating to the request
for the information, and such facts are true, correct, and complete.” This declaration must
be signed in accordance with the requirements in section 7.01(16)(b) of this revenue procedure.
Transmitting request and
submitting additional
information by fax,
electronic facsimile, or
encrypted email attachment
(5) Transmitting request and submitting additional information by fax, electronic
facsimile, or encrypted email attachment. To facilitate prompt action on letter ruling requests,
taxpayers may request that the Associate office request additional information by fax, electronic
facsimile, or encrypted email attachment. See section 7.02(5) of this revenue procedure.
Taxpayers may also submit additional information by fax, electronic facsimile, or encrypted
email attachment as soon as the information is available. The Associate office representative who
requests additional information can provide a fax or electronic facsimile number or email address
to which the information can be sent.
Submitting additional
information by mail
(6) Submitting additional information by mail.
(a) If a private delivery service is not used, the additional information should be sent to:
Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and room
number of the Associate office
representative who requested the
information]
P.O. Box 7604
Benjamin Franklin Station
Washington, DC 20044
For cases involving a request for change in method of accounting or period, see section 9.08 of
this revenue procedure for the address to which to send additional information.
(b) If a private delivery service is used, the additional information for all cases should be sent to:
Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and room
number of the Associate office
representative who requested the
information]
1111 Constitution Ave., NW
Washington, DC 20224

Bulletin No. 2024–1 43 January 2, 2024
Identifying information
included in additional
information
(c) A taxpayer submitting additional information by mail only needs to submit one copy of the
additional information unless the Associate office requests additional copies.
(7) Identifying information. For all cases, the additional information should include the
taxpayer’s name, the case control number and the name, office symbols, and room number of the
Associate office representative who requested the information. The Associate office representative
can provide the latter information to the taxpayer.
Near the completion of the
ruling process, advises the
taxpayer of conclusions
and, if the Associate
office will rule adversely,
offers the taxpayer the
opportunity to withdraw
the letter ruling request
.06 Generally, after the conference of right is held but before the letter ruling is issued, the
branch representative will orally notify the taxpayer or the taxpayer’s representative of the
Associate office’s conclusions. See section 10 of this revenue procedure for a discussion of
conferences of right. If the Associate office is going to rule adversely, the taxpayer will be offered
the opportunity to withdraw the letter ruling request. If, within ten calendar days of the notification
by the branch representative, the taxpayer or the taxpayer’s representative does not notify the
branch representative that the taxpayer wishes to withdraw the ruling request, the adverse letter
ruling will be issued unless an extension is granted. See section 15.10 of this revenue procedure
for information regarding refunds of user fees.
May request that taxpayer
submit draft proposed
letter ruling near the
completion of the ruling
process
.07 To accelerate the issuance of letter rulings, in appropriate cases near the completion
of the ruling process, the Associate office representative may request that the taxpayer or the
taxpayer’s representative submit a proposed draft of the letter ruling. Such draft would be based
on the discussions of the issues between the representative and the taxpayer or the taxpayer’s
representative.
The format of the submission should be discussed with the Associate office representative who
requests the draft letter ruling. The representative usually can provide a sample format of a letter
ruling and will discuss with the taxpayer or the taxpayer’s representative the facts, analysis, and
letter ruling language to be included.
The taxpayer should submit the draft in the same manner as any other additional information
and should include in the transmittal the information that should be included with any other
additional information (for example, a penalties of perjury statement is required). See section
8.05(5) and (6) of this revenue procedure.
The taxpayer is not required to prepare a draft letter ruling to receive a letter ruling. But see
section 5.03(5) of Rev. Proc. 2023-26, 2023-33 I.R.B. 486, for requirement that the taxpayer or
the taxpayer’s representative must submit a proposed draft of the letter ruling when requesting
fast-track processing of certain requests for letter rulings solely or primarily under the jurisdiction
of the Associate Chief Counsel (Corporate).
Issues separate letter

rulings for substantially
identical letter rulings, but
generally issues a single
letter ruling for related
§ 301.9100 letter rulings
Substantially identical
letter
rulings
.08

(1) Substantially identical letter rulings. For letter ruling requests qualifying for the user
fee provided in paragraph (A)(5)(a) of Appendix A of this revenue procedure for substantially
identical letter rulings, a separate letter ruling will generally be issued for each requester or entity
as the Associate office deems necessary.

January 2, 2024 44 Bulletin No. 2024–1
Related § 301.9100 letter
rulings
(2) Related § 301.9100 letter rulings.
(a) For a § 301.9100 letter ruling request for an extension of time to file a Form 3115 qualifying
under section 15.07(4) for the user fee provided in paragraph (A)(5)(d) of Appendix A of this
revenue procedure for an identical change in method of accounting, the Associate office generally
will issue a single letter on behalf of all applicants on Form 3115 that are the subject of the request.
(b) For a § 301.9100-3 letter ruling request for an extension of time to file an entity classification
election for multiple entities qualifying under section 15.07(2) for the user fee provided in
paragraph (A)(5)(a) of Appendix A of this revenue procedure, the Associate office generally will
issue a single letter on behalf of all entities that are the subject of the request. The taxpayer may
request that separate letters be issued to each entity that is the subject of the request. See generally
section 5.03 of this revenue procedure.
Sends a copy of the letter
ruling to appropriate
Service official
SECTION 9. WHAT
ARE THE SPECIFIC
AND ADDITIONAL
PROCEDURES FOR
A REQUEST FOR A
CHANGE IN METHOD
OF ACCOUNTING
FROM THE ASSOCIATE
OFFICES?
.09 The Associate office will send a copy of the letter ruling, whether favorable or adverse, to
the appropriate Service official in the operating division that has examination jurisdiction of the
taxpayer’s tax return.
This section provides the specific and additional procedures applicable to a request for a change
in method of accounting under Rev. Proc. 2015-13, 2015-5 I.R.B. 419 (or any successor), as
clarified and modified by Rev. Proc. 2015-33, 2015-24 I.R.B. 1067, as modified by Section 17.02
of Rev. Proc. 2016-1, 2016-1 I.R.B. 1, as modified by Rev. Proc. 2017-59, 2017-48 I.R.B. 543,
as modified by Rev. Proc. 2021-26, 2021-22 I.R.B. 543, and as modified by Rev. Proc. 2021-34,
2021-35 I.R.B. 337, or other automatic change request procedures.
A request for a change in method of accounting under Rev. Proc. 2015-13 (or any successor) or
other automatic change request procedures is a type of request for a letter ruling. See section 2.01
of this revenue procedure.
Automatic and non-
automatic change in
method of accounting
r
equests
.01
Automatic change in
method of accounting
under Rev. Proc. 2015-13
(or any successor), or other
automatic change request
procedures
(1) Automatic change in method of accounting. Certain changes in methods of accounting
must be made under automatic change request procedures. A change in method of accounting
provided for in an automatic change request procedure must be made using that procedure if the
taxpayer requesting the change is within the scope of the procedure, the change is an automatic
change for the requested year of the change, and the taxpayer is eligible to make the change. The
Commissioner’s consent to an otherwise qualifying automatic change in method of accounting
is granted only if the taxpayer timely complies with the applicable automatic change request
procedures. But see section 9.19 of this revenue procedure concerning review by an Associate
office and a field office. In general, a taxpayer requests an automatic change by filing a current
Form 3115, Application for Change in Method of Accounting.
An application filed under the automatic change procedures in Rev. Proc. 2015-13 (or any
successor) or other automatic change request procedure, and this revenue procedure, is hereinafter
referred to as an “automatic change request.” See section 9.22 of this revenue procedure for a list
of automatic change request procedures. See section 9.23 for a list of the sections and Appendices
of this revenue procedure in addition to this section 9 that apply to an automatic change request.
No user fee is required for a change made under an automatic change request procedure.

Bulletin No. 2024–1 45 January 2, 2024
Non-automatic change in
method of accounting
(2) Non-automatic change in method of accounting. If a change in method of accounting
may not be made under an automatic change request procedure, the taxpayer may request a non-
automatic letter ruling by filing a current Form 3115, Application for Change in Accounting
Method, under the non-automatic change procedures in Rev. Proc. 2015-13 (or any successor),
and this revenue procedure. A Form 3115 filed under Rev. Proc. 2015-13 (or any successor) and
this revenue procedure for a non-automatic change request is hereinafter referred to as a “non-
automatic Form 3115.” A taxpayer filing a non-automatic Form 3115 must submit the required
user fee with the completed Form 3115. See section 15 and Appendix A of this revenue procedure
for information about user fees. See section 9.23 for a list of the sections and Appendices of this
revenue procedure in addition to this section 9 that apply to a non-automatic Form 3115.
Ordinarily only one change
in method of accounting on
a Form 3115, Application
for Change in Accounting
Method, and a separate
Form 3115 for each
taxpayer and for each
separate and distinct trade
or business
.02 Ordinarily, a taxpayer may request only one change in method of accounting on a Form
3115, Application for Change in Accounting Method. If the taxpayer wants to request a change in
method of accounting for more than one unrelated item or submethod of accounting, the taxpayer
must submit a separate Form 3115 for each unrelated item or submethod, except in certain
situations in which the Service specifically permits certain unrelated changes to be included on a
single Form 3115. For an example of such a situation, see section 15.01(3) of Rev. Proc. 2023-24,
2023-28 I.R.B. 1207 (or its successor).
A separate Form 3115 (and, therefore, a separate user fee pursuant to section 15 and Appendix
A of this revenue procedure) must be submitted for each taxpayer and each separate trade or
business of a taxpayer, including a qualified subchapter S subsidiary (QSub) or a single-member
limited liability company (single-member LLC), requesting a change in method of accounting,
except as specifically permitted or required in guidance published by the Service. See, e.g., section
15.07(4) of this revenue procedure.
Information required with
a Form 3115
Facts and other information
.03
(1) Facts and other information requested on Form 3115 and in applicable revenue
procedures. In general, a taxpayer requesting a change in method of accounting must file a
current Form 3115, unless the procedures applicable to the specific type of change in method of
accounting do not require a Form 3115 to be submitted.
To be eligible for approval of the requested change in method of accounting, the taxpayer must
provide all information requested on the Form 3115 and in its instructions and in Rev. Proc. 2015-
13 (or any successor), and, if applicable, the automatic change request procedure. In addition,
the taxpayer must provide all information requested in the applicable sections of this revenue
procedure, including a detailed and complete description of the item being changed and of the
taxpayer’s trade(s) or business(es), the taxpayer’s present and proposed method for the item being
changed, information regarding whether the taxpayer has claimed any federal tax credit relating
to the cost being changed, information regarding whether the taxpayer is under examination,
or before Appeals or a Federal court, and a summary of the computation of the net § 481(a)
adjustment, along with an explanation of the methodology used to determine the adjustment,
sufficient to demonstrate that the net § 481(a) adjustment is computed correctly.
For a non-automatic Form 3115 or an automatic change request specified in the instructions for
line 16 of the Form 3115, the taxpayer must also include a full explanation of the legal basis and
relevant authorities supporting the proposed method, and a detailed and complete description of
the facts and explanation of how the law applies to the taxpayer’s situation.
For a non-automatic Form 3115, the taxpayer must also include a statement of the applicant’s
reasons for the proposed change, copies of all documents related to the proposed change, and a

January 2, 2024 46 Bulletin No. 2024–1
discussion of whether the law related to the request is uncertain or inadequately addresses the
issue.
The taxpayer must provide the requested information to be eligible for approval of the requested
change in method of accounting. The taxpayer may be required to provide information specific
to the requested change in method of accounting, such as an attached statement. The taxpayer
must provide all information relevant to the requested change in method of accounting, even if
not specifically requested, including an explanation of all material facts relevant to the requested
change in method of accounting.
See also sections 7.01(1) and 7.01(9) of this revenue procedure.
Statement of authorities
contrary to taxpayer’s
views
(2) Statement of contrary authorities. For a non-automatic Form 3115, the taxpayer is
encouraged to inform the Associate office about, and discuss the implications of, any authority
believed to be contrary to the proposed change in method of accounting, including statutes, court
decisions, regulations, notices, revenue rulings, revenue procedures, or announcements.
If the taxpayer does not furnish either contrary authorities or a statement that none exist, the
Associate office may request submission of contrary authorities or a statement that none exist.
Failure to comply with this request may result in the Associate office’s refusal to issue a change
in method of accounting letter ruling.
Documents
(3) Copies of all contracts, agreements, and other documents. True copies of all contracts,
agreements, and other documents relevant to the requested change in method of accounting must
be submitted with a non-automatic Form 3115. Original documents should not be submitted
because they become part of the Associate office’s file and will not be returned.
Analysis of material facts
(4) Analysis of material facts. When submitting any document with a Form 3115 or in a
supplemental letter, the taxpayer must explain and provide an analysis of all material facts in the
document. The taxpayer may not merely incorporate the document by reference. The analysis of
the facts must include their bearing on the requested change in method of accounting and must
specify the provisions that apply.
Same issue in an earlier
return under examination
(5) Information regarding whether same issue is in an earlier return under examination.
A Form 3115 must state whether, to the best of the knowledge of both the taxpayer and the
taxpayer’s representatives, any earlier return of the taxpayer (or any return of a current or former
consolidated group in which the taxpayer is or was a member) in which the taxpayer used the
method of accounting being changed is under examination, before Appeals, or before a Federal
court. See Rev. Proc. 2015-13 (or any successor).
Issue previously submitted
or currently pending
(6) Statement regarding prior requests for a change in method of accounting and other
pending requests.
(a) Other requests for a change in method of accounting within the past five years. A
Form 3115 must state, to the best of the knowledge of both the taxpayer and the taxpayer’s
representatives, whether the taxpayer, a related party within the meaning of § 267 or § 707(b)
(1), or a member of a current or former affiliated group of which the taxpayer is or was a member
within the meaning of § 1504, or a predecessor requested or made within the past five years
(including the year of the requested change), or is currently filing, any request for a change in
method of accounting.

Bulletin No. 2024–1 47 January 2, 2024
If the statement is affirmative, for each separate and distinct trade or business, the Form 3115
must give a description of each request and the year of change and whether consent was obtained.
If any application was withdrawn, not perfected, or denied, or if a Consent Agreement was sent to
the taxpayer but was not signed and returned to the Associate office, or if the change was not made
in the requested year of change, the Form 3115 must give an explanation.
(b) Any other pending request(s). A Form 3115 must state, to the best of the knowledge of
both the taxpayer and the taxpayer’s representatives, whether the taxpayer, a related party within
the meaning of § 267 or § 707(b)(1), or a member of a current or former affiliated group of which
the taxpayer is or was a member within the meaning of § 1504, or a predecessor currently have
pending any request (including any concurrently filed request) for a letter ruling, a change in
method of accounting, or technical advice.
If the statement is affirmative, the Form 3115 must give the name(s) of the taxpayer, identification
number(s), the type of request (letter ruling, request for change in method of accounting, or request
for technical advice), and the specific issues in each such request.
Statement identifying
pending legislation
(7) Statement identifying pending legislation. At the time the taxpayer files a non-automatic
Form 3115, the taxpayer must identify any pending legislation that may affect the proposed
change in method of accounting. The taxpayer also must notify the Associate office if any such
legislation is introduced after the request is filed but before a change in method of accounting
letter ruling is issued.
Authorized representatives
(8) Authorized representatives. To appear before the Service in connection with a request for
a change in method of accounting, the taxpayer’s authorized representative must be an attorney,
a certified public accountant, an enrolled agent, an enrolled actuary, a person with a “Letter of
Authorization,” an employee, general partner, bona fide officer, administrator, trustee, etc., as
described in section 7.01(14) of this revenue procedure.
Power of Attorney
and Declaration of
Representative
(9) Power of Attorney and Declaration of Representative. Any authorized representative,
whether or not enrolled to practice, must comply with Treasury Department Circular No.
230, which provides the rules for practice before the Service, and the conference and practice
requirements of the Statement of Procedural Rules, which provide the rules for representing a
taxpayer before the Service. See section 7.01(15) of this revenue procedure. A taxpayer should use
Form 2848, Power of Attorney and Declaration of Representative, to provide the representative’s
authority.
Tax Information
Authorization
(10) Tax Information Authorization. A taxpayer may use Form 8821, Tax Information
Authorization, to authorize an individual to receive a copy of the taxpayer’s change in method
of accounting letter ruling and other related correspondence. If the taxpayer wishes to authorize
a corporation, firm, organization, or partnership to receive the correspondence, an individual,
identified by either name or title, must be specified on the Form 8821. A Form 8821 does not
authorize the taxpayer’s appointee to advocate the taxpayer’s position or to otherwise represent
the taxpayer before the Service.
Penalties of perjury
statement
(11) Penalties of perjury statement.
(a) Format of penalties of perjury statement. A Form 3115, and any change to a Form 3115
submitted at a later time, must be accompanied by the following declaration: “Under penalties of
perjury, I declare that I have examined this application, including accompanying schedules
and statements, and to the best of my knowledge and belief, the application contains all the
relevant facts relating to the application, and it is true, correct, and complete.”

January 2, 2024 48 Bulletin No. 2024–1
See section 9.08(3) of this revenue procedure for the penalties of perjury statement required for
submissions of additional information.
(b) Signature by taxpayer. A Form 3115 must be signed in a manner consistent with section
7.01(13) of this revenue procedure by, or on behalf of, the taxpayer requesting the change by
an individual who has personal knowledge of the facts of, and authority to bind the taxpayer in,
such matters. For example, an officer must sign on behalf of a corporation, a general partner on
behalf of a state law partnership, a member-manager on behalf of a limited liability company,
a trustee on behalf of a trust, or an individual taxpayer on behalf of a sole proprietorship. If
the taxpayer is a member of a consolidated group, a Form 3115 should be submitted on behalf
of the taxpayer by the common parent and must be signed by a duly authorized officer of the
common parent. Refer to the signature requirements set forth in the instructions for the current
Form 3115 regarding those who are to sign. See also section 6.02(8) of Rev. Proc. 2015-13 (or
any successor).
(c) Signature by preparer. If a Form 3115 is prepared by an individual other than the taxpayer,
the preparer must also sign the Form 3115 in a manner consistent with section 7.01(13) of this
revenue procedure. A declaration of preparer (other than the taxpayer) is based on all information
of which the preparer has any knowledge.
.04

Additional procedural
information r
equired in
certain circumstances
Recipients of original and
copy of correspondence
(1) Recipients of original and copy of change in method of accounting correspondence.
The Service will send the signed original of the change in method of accounting letter ruling
and other related correspondence to the taxpayer, and copies to the taxpayer’s representative, if
so instructed on Form 2848. See section 7.02(2) of this revenue procedure for how to designate
alternative routing of the copies of the letter ruling and other correspondence.
Expedited handling
(2) To request expedited handling. The Associate offices ordinarily process non-automatic
Forms 3115 in order of the date received. A taxpayer with a compelling need to have a non-
automatic Form 3115 processed on an expedited basis may request expedited handling. See
section 7.02(4) of this revenue procedure for procedures regarding expedited handling.
Requesting form of any
document related to Form
3115 provided to taxpayer
or taxpayer’s authorized
representative
(3) To request the receipt of the change in method of accounting letter ruling or any other
correspondence related to a Form 3115 by fax, electronic facsimile, or encrypted email
attachment. If the taxpayer wants a copy of the change in method of accounting letter ruling or any
other correspondence related to a Form 3115, such as a request for additional information, to be provided
to the taxpayer or the taxpayer’s authorized representative by fax, electronic facsimile, or encrypted
email attachment, the taxpayer must submit a written request, preferably as part of the Form 3115. The
request may be submitted at a later date, but it must be received prior to the mailing of correspondence
other than the letter ruling and prior to the signing of the change in method of accounting letter ruling.
The Service has the discretion to determine the form in which it will correspond with the taxpayer, but
will generally comply with a taxpayer’s request for a particular form.
If the taxpayer requests to have correspondence relating to the Form 3115 provided by fax
or electronic facsimile to the taxpayer or taxpayer’s authorized representative, the request must
contain the fax number of the taxpayer or the taxpayer’s authorized representative to whom the
correspondence is to be provided.

Bulletin No. 2024–1 49 January 2, 2024
A document other than the change in method of accounting letter ruling will be faxed by a branch
representative. A change in method of accounting letter ruling may be faxed by either a branch
representative or the Disclosure and Litigation Support Branch of the Legal Processing Division
of the Office of Associate Chief Counsel (Procedure and Administration) (CC:PA:LPD:DS).
If the taxpayer requests documents by encrypted email attachment, the request must specify
which email encryption method is to be used and, if the taxpayer has not already provided the
appropriate memorandums of understanding (MOUs) to use encrypted email attachments, must
include those MOUs. See section 9.05(3) of this revenue procedure for acceptable email encryption
methods and procedures.
For purposes of § 301.6110-2(h), a change in method of accounting letter ruling is not issued
until the change in method of accounting letter ruling is mailed.
Requesting a conference
(4) To request a conference. The taxpayer must complete the appropriate line on the Form
3115 to request a conference, or must request a conference in a later written communication, if
an adverse response is contemplated by the Associate office. See section 11.03(1) of Rev. Proc.
2015-13 (or any successor), and sections 10.01 and 10.02 of this revenue procedure.
Submitting non-automatic
Forms 3115
.05 Non-automatic Forms 3115 may be submitted by mail, by electronic facsimile, or by
encrypted email attachment.
(1) Submission by mail. A taxpayer submitting a non-automatic Form 3115 by mail should submit
the original to the appropriate address below. To use the paper method, first submit the full user fee
payment set forth in Appendix A of this revenue procedure through www.pay.gov, and include a copy
of the receipt for this payment with the request. See section 15.08 of this revenue procedure.
If a private delivery service is not used, a taxpayer, including an exempt organization, must
send the original completed Form 3115 to:
Internal Revenue Service
Attn: CC:PA:LPD:TSS
P.O. Box 7604
Benjamin Franklin Station
Washington, DC 20044
If a private delivery service is used, a taxpayer, including an exempt organization, must send
the original completed Form 3115 to:
Internal Revenue Service
Attn: CC:PA:LPD:TSS
Room 5336
1111 Constitution Ave., NW
Washington, DC 20224
For taxpayers, including an exempt organization, the original completed Form 3115 may be hand
delivered between the hours of 8:00 a.m. and 4:00 p.m. to the courier’s desk at 1111 Constitution
Ave., NW, Washington, DC. A receipt will be given at the courier’s desk. The package should be
addressed to:

January 2, 2024 50 Bulletin No. 2024–1
Courier’s Desk
Internal Revenue Service
Attn: CC:PA:LPD:TSS,
Room 5336
1111 Constitution Ave., NW
Washington, DC 20224
(2) Submission by electronic facsimile. Taxpayers and their representatives are encouraged
to use a secure electronic facsimile service for transmitting requests for advice. To use the secure
electronic facsimile method, first submit the full user fee payment set forth in Appendix A of this
revenue procedure through www.pay.gov, and include a copy of the receipt for this payment with
the request. See section 15.08 of this revenue procedure.
Transmit the Form 3115, along with a cover sheet, to the secure electronic facsimile line:
(877) 773-4950
(3) Submission by encrypted email attachment. There are more risks associated with email
than with electronic facsimile, such as the possibility that sensitive taxpayer information could be
intercepted. Accordingly, the Service encourages taxpayers to use a secure electronic facsimile
service for transmitting requests for advice. As an alternative, this section provides procedures for
using encrypted email attachments for transmitting a non-automatic Form 3115.
Taxpayers using encrypted email attachments may choose to use a compression utility compatible
with SecureZIP (note that many open-source utilities are not compatible with SecureZIP), Adobe
Acrobat Pro password encryption, or Microsoft Office 365 Protect Document to encrypt and send
password-protected files. Because these programs do not encrypt the subject line or body of an
email or the file name of the attachment, all sensitive taxpayer information, including the name of
the taxpayer, should be included only in the encrypted attachment.
These programs require that a sender create a password for the recipient to use to decrypt the
attachments. The password should never be sent in the same email as the encrypted attachment.
Instead, it should be provided to the Service in a separate email with a subject line that makes it
easy to connect the password to the encrypted email.
To use encrypted email attachments, first submit the full user fee payment set forth in Appendix
A of this revenue procedure through www.pay.gov, and include a copy of the receipt for this
payment with the request. See section 15.08 of this revenue procedure.
A Form 3115 transmitted through email must be accompanied by two MOUs: the MOU in
Appendix G of this revenue procedure, acknowledging the risks of using email to transmit sensitive
taxpayer information, and the appropriate MOU in Appendix H, agreeing to the terms for using the
chosen method of encryption to receive sensitive taxpayer information. These MOUs must be signed
by the taxpayer, not the taxpayer’s representative, in a manner consistent with section 7.01(13) of
this revenue procedure. A Counsel representative will countersign and return the second MOU to the
requester prior to transmitting any other information by encrypted email attachments.
Transmit the Form 3115 to the following email address:
Userfee@irscounsel.treas.gov

Bulletin No. 2024–1 51 January 2, 2024
Submitting automatic
Forms 3115
.06 Automatic change request. The duplicate copy of an automatic Form 3115 generally is
submitted by mail. A taxpayer that is filing an automatic Form 3115 under the provisions of Rev. Proc.
2015-13 (or any successor) may alternatively submit the duplicate copy of the Form 3115 by fax.
(1) Submission by mail. If the automatic change request procedure requires a taxpayer to file
a duplicate copy of the completed Form 3115 for an automatic change request, and if a private
delivery service is not used, send the duplicate copy of the automatic change request Form 3115 to:
Internal Revenue Service
Ogden, UT 84201
M/S 6111
If a private delivery service is used, send the duplicate copy of the automatic change request
Form 3115 to:
Internal Revenue Service
1973 N. Rulon White Blvd.
Ogden, UT 84201
Attn: M/S 6111
(2) Submission by fax.
Taxpayers submitting the duplicate copy of an automatic Form 3115 by
fax should do so to the following fax number:
(844) 249-8134
The submission should include a cover sheet with the following information:
(a) Subject: “Form 3115”
(b) Sender’s name, title, phone number, and address
(c) Taxpayer’s name
(d) Date
(e) Number of pages faxed (inclusive of cover sheet)
A taxpayer should not include sensitive information on the cover sheet, such as the taxpayer’s
Employer Identification Number or Social Security Number.
Technical Services Support
Branch receives, initially
controls, and refers
the Form 3115 to the
appropriate Associate office
Additional information
.07 A non-automatic Form 3115 is received and controlled by the Technical Services Support
Branch, Legal Processing Division of the Associate Chief Counsel (Procedure and Administration)
(CC:PA:LPD:TSS) if the required user fee is submitted with the Form 3115. Once controlled, the
Form 3115 is forwarded to the appropriate Associate office for assignment and processing.
.08

January 2, 2024 52 Bulletin No. 2024–1
Reply period
(1) Reply period.
(a)
Non-automatic Form 3115 – 21-day rule. In general, for a non-automatic Form 3115,
additional information requested by the Associate office and additional information furnished to
the Associate office by telephone must be furnished in writing by mail, fax, or email within 21
calendar days from the date of the information request. The Associate office may impose a shorter
reply period for a request for additional information made after an initial request. See section 10.06
of this revenue procedure for the 21-day rule for submitting information after any conference.
(b) Automatic change request – 30-day rule. In general, for an automatic change request,
additional information requested by the Associate office, and additional information furnished
to the Associate office by telephone must be furnished in writing by mail, fax, or email within
30 calendar days from the date of the information request. The Associate office may impose a
shorter reply period for a request for additional information made after an initial request. See
section 10.06 of this revenue procedure for the 21-day rule for submitting information after any
conference with the Associate office.
Extension of reply period
(2) Request for extension of reply period.
(a) Non-automatic Form 3115. For a non-automatic Form 3115, an additional period, not to
exceed 15 calendar days, to furnish information may be granted to a taxpayer. Any request for an
extension of time must be made in writing and submitted before the end of the original 21-day
period. If unusual circumstances close to the end of the 21-day period make a written request
impractical, the taxpayer should notify the Associate office within the 21-day period that there is
a problem and that the written request for extension will be provided shortly. An extension of the
21-day period will be granted only if approved by a branch reviewer. An extension of the 21-day
period ordinarily will not be granted to furnish information requested on Form 3115. The taxpayer
will be told promptly, and later in writing, of the approval or denial of the requested extension. If
the extension request is denied, there is no right of appeal.
(b) Automatic change request. For an automatic change request, an additional period, not to exceed
30 calendar days, to furnish information may be granted to a taxpayer. Any request for an extension
of time must be made in writing and submitted before the end of the original 30-day period. If unusual
circumstances close to the end of the 30-day period make a written request impractical, the taxpayer
should notify the Associate office within the 30-day period that there is a problem and that the written
request for extension will be coming soon. An extension of the 30-day period will be granted only if
approved by a branch reviewer. An extension of the 30-day period ordinarily will not be granted to
furnish information requested on Form 3115. The taxpayer will be told promptly of the approval or
denial of the requested extension. If the extension request is denied, there is no right of appeal.
Penalties of perjury
statement for additional
information
(3) Penalties of perjury statement for additional information. Additional information
submitted to the Associate office must be accompanied by the following declaration: “Under
penalties of perjury, I declare that I have examined this information, including accompanying
documents, and, to the best of my knowledge and belief, the information contains all the
relevant facts relating to the request for the information, and such facts are true, correct,
and complete.” This declaration must be signed in accordance with the requirements in section
9.03(11)(b) of this revenue procedure.
Identifying information
included in additional
information
(4) Identifying information included in additional information. The additional information
should also include the taxpayer’s name, the case control number, and the name, office symbols,
and room number of the Associate office representative who requested the information. The
Associate office representative can provide the latter information to the taxpayer.

Bulletin No. 2024–1 53 January 2, 2024
Transmitting request and
submitting additional
information by fax,
electronic facsimile, or
encrypted email attachment
(5) Transmitting request and submitting additional information by fax, electronic facsimile,
or encrypted email attachment. To facilitate prompt action on a change in method of accounting
ruling request, taxpayers may request that the Associate office request additional information by fax,
electronic facsimile, or encrypted email attachment. See section 9.04(3) of this revenue procedure.
Taxpayers may also submit additional information by fax, electronic facsimile, or encrypted
email attachment as soon as the information is available. The Associate office representative who
requests additional information can provide a fax or electronic facsimile number or email address
to which the information can be faxed.
Submitting additional
information by mail
(6) Submitting additional information by mail.
(a) Address if private delivery service is not used. For a request for change in method of
accounting under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting),
if a private delivery service is not used, the additional information should be sent to:
Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and room
number of the Associate office
representative who requested the
information]
P.O. Box 14095
Benjamin Franklin Station
Washington, DC 20044
For any other request for change in method of accounting, if a private delivery service is not
used, the additional information should be sent to:
Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and room
number of the Associate office
representative who requested the
information]
P.O. Box 7604
Benjamin Franklin Station
Washington, DC 20044
(b) Address if private delivery service is used. For a request for a change in method of
accounting, if a private delivery service is used, the additional information should be sent to:
Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and room
number of the Associate office
representative who requested the
information]
1111 Constitution Ave., NW
Washington, DC 20224

January 2, 2024 54 Bulletin No. 2024–1
Failure to timely submit
additional information to
the Associate office
(7) Failure to timely submit additional information to the Associate office.
(a) Non-automatic Form 3115.
In the case of a non-automatic Form 3115, if the required
information is not furnished to the Associate office within the reply period, the Form 3115 will
not be processed and the case will be closed. The taxpayer or authorized representative will be so
notified in writing.
(b) Automatic change request. In the case of an automatic change request, if the required
information is not furnished to the Associate office within the reply period, the request does not
qualify for the automatic change request procedure. In such a case, the Associate office will notify
the taxpayer that consent to make the change in method of accounting is not granted.
(c) Submitting the additional information at a later date. If the taxpayer wants to submit
the additional information at a later date, the taxpayer must submit it with a new completed Form
3115 (and user fee, if applicable) for a year of change for which such new Form 3115 is timely
filed under the applicable change in method of accounting procedure.
Circumstances in which the
taxpayer must notify the
Associate office
.09 For a non-automatic Form 3115, the taxpayer must promptly notify the Associate office if,
after the Form 3115 is filed but before a change in method of accounting letter ruling is issued,
the taxpayer knows that—
(1) a field office has started an examination of the present or proposed accounting;
(2) a field office has started an examination of the proposed year of change;
(3) legislation that may affect the change in method of accounting has been introduced, see
section 9.03(7) of this revenue procedure; or
(4) another letter ruling request (including another Form 3115) has been submitted by the
taxpayer, a related party within the meaning of § 267 or § 707(b)(1), or a member of an affiliated
group of which the taxpayer is a member within the meaning of § 1504.
Determines if proposed
method of accounting
can be modified to obtain
favorable letter ruling
.10 For a non-automatic Form 3115, if a less than fully favorable change in method of
accounting letter ruling is indicated, the branch representative will tell the taxpayer whether minor
changes in the proposed method of accounting would bring about a favorable ruling. The branch
representative will not suggest precise changes that materially alter a taxpayer’s proposed method
of accounting.
Near the completion of
processing the Form 3115,
advises the taxpayer if the
Associate office will rule
adversely and offers the
taxpayer the opportunity to
withdraw Form 3115
.11 Generally, after a conference is held (or offered, in the event no conference is held) and
before issuing any change in method of accounting letter ruling that is adverse to the requested
change in method of accounting, the taxpayer will be offered the opportunity to withdraw the
Form 3115. See sections 9.12 and 10 of this revenue procedure. If, within 10 calendar days of the
notification by the branch representative, the taxpayer or the taxpayer’s representative does not
notify the branch representative of a decision to withdraw the Form 3115, the adverse change in
method of accounting letter ruling will be issued unless an extension is granted. See section 15.10
for information regarding refunds of user fees.

Bulletin No. 2024–1 55 January 2, 2024
Non-automatic Form 3115
may be withdrawn or
Associate office may decline
to issue a change in method
of accounting letter ruling
In general
.12

(1) In general.
A taxpayer may withdraw a non-automatic Form 3115 at any time before the
change in method of accounting letter ruling is signed by the Associate office. The Form 3115,
correspondence, and any documents relating to the Form 3115 that is withdrawn or for which the
Associate office declines to issue a letter ruling will not be returned to the taxpayer. See section
9.03(3) of this revenue procedure. In appropriate cases, the Service may publish its conclusions in
a revenue ruling or revenue procedure.
Notification of appropriate
Service official
(2) Notification of appropriate Service official. If a taxpayer withdraws, or the Associate
office declines to grant (for any reason), a request to change a method of accounting, the
Associate office will notify, in writing, the appropriate Service official in the operating division
that has examination jurisdiction of the taxpayer’s tax return and the Manager of the Methods of
Accounting and Timing Practice Network, and may give its views on the issues in the request to
the Service official to consider in any later examination of the return.
If the written notification to the Service official provides more than the fact that the request was
withdrawn and the Associate office was tentatively adverse, or that the Associate office declines to
grant a change in method of accounting, the memorandum may constitute Chief Counsel Advice,
as defined in § 6110(i)(1), and may be subject to disclosure under § 6110.
How to check status of a
pending non-automatic
Form 31
15
Service is not bound by
informal opinion
.
13 The taxpayer or the taxpayer’s authorized representative may obtain information regarding
the status of a non-automatic Form 3115 by calling the person whose name and telephone number
are shown on the acknowledgement of receipt of the Form 3115.
.14 The Service will not be bound by any informal opinion expressed by the branch representative
or any other Service representative, and such an opinion cannot be relied upon as a basis for
obtaining retroactive relief under the provisions of § 7805(b).
Single letter ruling issued to
a taxpayer or consolidated
group for qualifying
identical change in method
of accounting
Letter ruling ordinarily
not issued for one of two or
more interrelated items or
submethods
Consent Agreement
.15 For a non-automatic Form 3115 qualifying under section 15.07(4) for the user fee provided
in paragraph (A)(5)(b) of Appendix A of this revenue procedure for identical changes in method
of accounting, the Associate office generally will issue a single letter ruling on behalf of all
applicants on the Form 3115 that are the subject of the request.
.16 If two or more items or submethods of accounting are interrelated, the Associate office
ordinarily will not issue a letter ruling on a change in method of accounting involving only one of
the items or submethods.
.17 Ordinarily, for a non-automatic Form 3115, the Commissioner’s permission to change a
taxpayer’s method of accounting is set forth in a letter ruling (original and a Consent Agreement
copy). If transmitting electronically, the issuing office may sign the letter ruling and the Consent
Agreement copy electronically. See section 9.04(3) of this revenue procedure. If the taxpayer
agrees to the terms and conditions contained in the change in method of accounting letter ruling,
the taxpayer must sign and date the Consent Agreement copy of the letter ruling in the appropriate
space. The Consent Agreement copy must be signed in a manner consistent with section 7.01(13)
of this revenue procedure by an individual with authority to bind the taxpayer in such matters.
The Consent Agreement copy must not be signed by the taxpayer’s representative. The signed
copy of the letter ruling will constitute an agreement (Consent Agreement) within the meaning

January 2, 2024 56 Bulletin No. 2024–1
of Treas. Reg. § 1.481-4(b). The signed Consent Agreement copy of the letter ruling must be
returned to the Associate office within 45 calendar days of the date of the letter ruling. The signed
Consent Agreement copy may be submitted under the procedures set forth above for submission
of additional information. See section 9.04(3) and 9.08(5) of this revenue procedure.
In addition, a copy of the signed Consent Agreement generally must be attached to the taxpayer’s
income tax return for the year of change. See section 11.03(2)(a) of Rev. Proc. 2015-13 (or any
successor). A taxpayer filing its return electronically should attach the Consent Agreement as a
PDF file named “Form3115Consent.” If the taxpayer has filed its income tax return for the year
of change before the letter ruling has been received and the Consent Agreement has been signed
and returned, the copy of the signed Consent Agreement should be attached to the amended return
for the year of change that the taxpayer files to implement the change in method of accounting.
A taxpayer must secure the consent of the Commissioner before changing a method of
accounting for Federal income tax purposes. See Treas. Reg. § 1.446-1(e)(2)(i). For a change
in method of accounting requested on a non-automatic Form 3115, a taxpayer has secured the
consent of the Commissioner when the taxpayer timely signs and returns the Consent Agreement
copy of the letter ruling from the Associate office granting permission to make the change in
method of accounting and otherwise complies with Rev. Proc. 2015-13 (or any successor).
A taxpayer that timely files a non-automatic Form 3115 and takes the requested change in
method of accounting into account in its federal income tax return for the year of change (and
any subsequent taxable year) prior to receiving a letter ruling granting consent for that change has
made a change in method of accounting without obtaining the consent of the Commissioner as
required by § 446(e) (an “unauthorized change”). As provided in section 12.02 of Rev. Proc. 2015-
13 (or any successor), the Director may determine when a change is not made in compliance with
all applicable provisions of Rev. Proc. 2015-13 (or any successor) and may deny the unauthorized
change. However, the Commissioner’s consent, issued subsequent to the requested year of
change, applies back to the year of change (and any subsequent taxable year) as of the date of the
letter ruling granting consent for that change if the taxpayer timely signs and returns the Consent
Agreement copy and implements the change in accordance with all applicable provisions of Rev.
Proc. 2015-13 (or any successor) and section 11 of this revenue procedure. If the Commissioner
does not grant consent under Rev. Proc. 2015-13 (or any successor) for the change in method of
accounting taken into account by the taxpayer, the taxpayer is subject to any interest, penalties, or
other adjustments resulting from improper implementation of the change. See § 446(f). A taxpayer
who timely files a non-automatic Form 3115 and takes the requested change into account in the
taxpayer’s Federal income tax return for the year of change (and any subsequent taxable year),
prior to receiving the letter ruling granting permission for the requested change, may nevertheless
rely on the letter ruling received from the Associate office after it is received, as provided in section
9.19 of this revenue procedure. If, however, the requested change is modified or is withdrawn,
denied, or similarly closed without the Associate office having granted consent, taxpayers are not
relieved of any interest, penalties, or other adjustments resulting from improper implementation
of the change.
A copy of the change in
method of accounting letter
ruling is sent to appropriate
Service officials
Consent to change a
method of accounting may
be relied on subject to
limitations
.18 The Associate office will send a copy of each change in method of accounting letter ruling,
whether favorable or adverse, to the appropriate Service official in the operating division that
has examination jurisdiction of the taxpayer’s tax return and the Manager of the Methods of
Accounting and Timing Practice Network.
.19 A taxpayer may rely on a change in method of accounting letter ruling received from the
Associate office, subject to certain conditions and limitations. See sections 7, 8, 10, 11, and 12 of
Rev. Proc. 2015-13 (or any successor).

Bulletin No. 2024–1 57 January 2, 2024
A qualifying taxpayer complying timely with an automatic change request procedure may rely
on the consent of the Commissioner as provided in the automatic change request procedure to
change the taxpayer’s method of accounting, subject to certain conditions and limitations. See
generally sections 7, 8, 10, 11, and 12 of Rev. Proc. 2015-13 (or any successor). An Associate
office may review a Form 3115 filed under an automatic change request procedure and will notify
the taxpayer if additional information is needed or if consent is not granted to the taxpayer for the
requested change. See section 11 of Rev. Proc. 2015-13 (or any successor). Further, the field office
that has jurisdiction over the taxpayer’s return may review the Form 3115. See section 12 of Rev.
Proc. 2015-13 (or any successor).
.20 A taxpayer may not rely on a change in method of accounting letter ruling issued to another
taxpayer. See § 6110(k)(3).
Change in method of
accounting letter
ruling
does not apply to another
taxpayer
Associate office discretion
to permit requested change
in method of accounting
.
21 The Associate office reserves the right to decline to process any non-automatic Form 3115
in situations in which it would not be in the best interest of sound tax administration to permit
the requested change or it would not clearly reflect income. In this regard, the Associate office
will consider whether the change in method of accounting would clearly and directly frustrate
compliance efforts of the Service in administering the income tax laws. See section 11.02 of Rev.
Proc. 2015-13 (or any successor).
List of automatic change
in method of accounting
request procedures
.22 For procedures regarding requests for an automatic change in method of accounting, refer
to the following published automatic change request procedures. The Commissioner’s consent to
an otherwise qualifying automatic change in method of accounting is granted only if the taxpayer
complies timely with the applicable automatic change request procedure.
The automatic change request procedures for obtaining a change in method of accounting
include:
(1) Rev. Proc. 2015-13 (or any successor). Rev. Proc. 2015-13 applies to the changes in method
of accounting described in Rev. Proc. 2023-24, 2023-28 I.R.B. 1207 (or its successor).
(2) The following automatic change request procedures, which require a completed Form 3115,
provide both the procedures under which a change may be made automatically and the procedures
under which such change must be made:
Treas. Reg. § 1.166-2(d)(3) (bank conformity for bad debts);
Treas. Reg. § 1.458-1 and -2 (exclusion for certain returned magazines, paperbacks, or records);
Rev. Proc. 97-43, 1997-2 C.B. 494 (§ 475 - electing out of certain exemptions from securities
dealer status); and
Rev. Proc. 91-51, 1991-2 C.B. 779 (§ 1286 - certain taxpayers under examination that sell
mortgages and retain rights to service the mortgages).
(3) The following automatic change request procedures, which do not require a completed
Form 3115, provide the type of change in method of accounting that may be made automatically
and also provide the procedures under which such change must be made:

January 2, 2024 58 Bulletin No. 2024–1
Notice 96-30, 1996-1 C.B. 378 (§ 446 - change to comply with Statement of Financial
Accounting Standards No. 116);
Rev. Proc. 92-29, 1992-1 C.B. 748 (§ 461 - change in real estate developer’s method for
including costs of common improvements in the basis of property sold);
Rev. Proc. 98-58, 1998-2 C.B. 712 (certain taxpayers seeking to change to the installment
method of accounting under § 453 for alternative minimum tax purposes for certain deferred
payment sales contracts relating to property used or produced in the trade or business of farming);
Treas. Reg. § 1.472-2 (taxpayers changing to the last-in, first-out (LIFO) inventory method);
Section 585(c) and Treas. Reg. §§ 1.585-6 and 1.585-7 (large bank changing from the reserve
method of § 585); and
Rev. Proc. 92-67, 1992-2 C.B. 429 (election under § 1278(b) to include market discount in
income currently or election under § 1276(b) to use constant interest rate to determine accrued
market discount).
(4) See Appendix F for the list of revenue procedures for automatic changes in accounting
period.
Other sections of this
revenue procedure that are
applicable to Form 3115
.23 In addition to this section 9, the following sections of this revenue procedure apply to
automatic change requests and non-automatic change requests:
1 (purpose of this revenue procedure);
2.01 (definition of “letter ruling”);
2.02 (definition of “closing agreement”);
2.05 (oral guidance);
3.01 (issues under the jurisdiction of the Associate Chief Counsel (Corporate));
3.02 (issues under the jurisdiction of the Associate Chief Counsel (Employee Benefits, Exempt
Organizations, and Employment Taxes));
3.03 (issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and
Products));
3.04 (issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting));
3.05 (issues under the jurisdiction of the Associate Chief Counsel (International));

Bulletin No. 2024–1 59 January 2, 2024
3.06 (issues under the jurisdiction of the Associate Chief Counsel (Passthroughs and Special
Industries));
5.03(2) (period of limitation when filing a request for extensions of time for making an election
or for other relief under § 301.9100);
6.02 (letter rulings ordinarily not issued in certain areas because of the factual nature of the
problem);
6.05 (letter rulings ordinarily not issued to business associations or groups);
6.06 (letter rulings ordinarily not issued where the request does not address the tax status,
liability, or reporting obligations of the requester);
6.08 (letter rulings ordinarily not issued on Federal tax consequences of proposed legislation);
6.10 (letter rulings not issued on frivolous issues);
6.12 (letter rulings not issued on alternative plans or hypothetical situation);
7.01(1) (statement of facts and other information);
7.01(10) (statement of supporting authorities);
7.01(14) (authorized representatives);
7.01(15) (Power of Attorney and Declaration of Representative);
7.02(2) (power of attorney used to indicate recipient of a copy or copies of a letter ruling or a
determination letter);
7.02(4) (expedited handling);
7.05(2) (notify Associate office if a return, amended return, or claim for refund is filed while
request is pending and attach request to the return);
8.01 (receipt and control of the request, and referral to the appropriate Associate office);
8.02 (contact taxpayer within 21 calendar days);
8.04 (not bound by informal opinion expressed);
10 (scheduling conferences);

January 2, 2024 60 Bulletin No. 2024–1
15 (user fees);
16 (significant changes to prior revenue procedure);
17 (effect of this revenue procedure on other documents);
18 (effective date of this revenue procedure);
Appendix A (schedule of user fees); and
Appendix F (revenue procedures and notices regarding letter ruling requests relating to specific
Code sections and subject matters).
SECTION 10. HOW ARE
CONFERENCES FOR
LETTER RULINGS
SCHEDULED?
Schedules a confer
ence if
requested by taxpayer
.
01 A taxpayer may request a conference regarding a letter ruling request. Normally, a
conference is scheduled only when the Associate office considers it to be helpful in deciding the
case or when an adverse decision is indicated. If conferences are being arranged for more than
one request for a letter ruling involving the same taxpayer, they will be scheduled so as to cause
the least inconvenience to the taxpayer. As stated in sections 7.02(6) and 9.04(4) of this revenue
procedure, a taxpayer who wants to have a conference on the issue or issues involved should
indicate this in writing when, or soon after, filing the request.
If a conference has been requested, the taxpayer or the taxpayer’s representative will be notified
by telephone, if possible, of the time and place of the conference, which must then be held within
21 calendar days after this contact. Instructions for requesting an extension of the 21-day period
and notifying the taxpayer or the taxpayer’s representative of the Associate office’s approval or
denial of the request for extension are the same as those explained in section 8.05(2) (or section
9.08(2)(a) for a change in method of accounting request) of this revenue procedure regarding
providing additional information.
Permits taxpayer one
conference of right
.02 A taxpayer is entitled, as a matter of right, to only one conference in the Associate office,
except as explained under section 10.05 of this revenue procedure. This conference is normally
held at the branch level and is attended by a person who has the authority to sign the letter ruling
in his or her own name or for the branch chief.
When more than one branch has taken an adverse position on an issue in a letter ruling request
or when the position ultimately adopted by one branch will affect that adopted by another, a
representative from each branch with the authority to sign in his or her own name or for the branch
chief will attend the conference. If more than one subject is to be discussed at the conference, the
discussion will constitute a conference on each subject.
To have a thorough and informed discussion of the issues, the conference usually will be held
after the branch has had an opportunity to study the case. At the request of the taxpayer, the
conference of right may be held earlier.

Bulletin No. 2024–1 61 January 2, 2024
No taxpayer has a right to appeal the action of a branch to an Associate Chief Counsel or to any
other official of the Service. But see section 10.05 of this revenue procedure for situations in which
the Associate office may offer additional conferences.
In employment tax matters, if the service recipient (the firm) requests the letter ruling, the firm
is entitled to a conference. If the worker requests the letter ruling, both the worker and the firm are
entitled to a conference. See section 5.10 of this revenue procedure.
Disallows verbatim
recording of conferences
Makes tentative
recommendations on
substantive issues
.03 Because conference procedures are informal, no tape, stenographic, or other verbatim
recording of a conference may be made by any party.
.04 The senior Associate office representative present at the conference ensures that the
taxpayer has the opportunity to present views on all the issues in question. An Associate office
representative explains the Associate office’s tentative decision on the substantive issues and the
reasons for that decision. If the taxpayer asks the Associate office to limit the retroactive effect
of any letter ruling or limit the revocation or modification of a prior letter ruling, an Associate
office representative will discuss the recommendation concerning this issue and the reasons for
the recommendation. The Associate office representatives will not make a commitment regarding
the conclusion that the Associate office will finally adopt.
May offer additional
conferences
.05 The Associate office will offer the taxpayer an additional conference if, after the conference
of right, an adverse holding is proposed on a new issue or on the same issue but on different
grounds from those discussed at the first conference. There is no right to another conference when
a proposed holding is reversed at a higher level with a result less favorable to the taxpayer, if the
grounds or arguments on which the reversal is based were discussed at the conference of right.
The limit on the number of conferences to which a taxpayer is entitled does not prevent the
Associate office from offering additional conferences, including conferences with an official
higher than the branch level, if the Associate office decides they are needed. These conferences
are not offered as a matter of course simply because the branch has reached an adverse decision. In
general, conferences with higher level officials are offered only if the Associate office determines
that the case presents significant issues of tax policy or tax administration and that the consideration
of these issues would be enhanced by additional conferences with the taxpayer.
Requires written
confirmation of information
presented at conference
.06 The taxpayer should furnish to the Associate office any additional data, reasoning, precedents,
etc., that were proposed by the taxpayer and discussed at the conference but not previously or
adequately presented in writing. The taxpayer must furnish the additional information within 21
calendar days from the date of the conference. If the additional information is not received within
that time, a letter ruling will be issued on the basis of the information on hand or, if appropriate,
no ruling will be issued. See section 8.05 of this revenue procedure for instructions on submission
of additional information for a letter ruling request other than a change in method of accounting
request. See section 9.08 of this revenue procedure for instructions on submitting additional
information for a change in method of accounting request.
May schedule a pre-
submission conference
.07 Sometimes it will be advantageous to both the Associate office and the taxpayer to
hold a conference before the taxpayer submits the letter ruling request to discuss substantive
or procedural issues relating to a proposed transaction. These conferences are held only if the
identity of the taxpayer is provided to the Associate office, only if the taxpayer actually intends
to make a request, only if the request involves a matter on which a letter ruling is ordinarily
issued, and only at the discretion of the Associate office and as time permits. For example, a pre-
submission conference will not be held on an income tax issue if, at the time the pre-submission
conference is requested, the identical issue is involved in the taxpayer’s return for an earlier period

January 2, 2024 62 Bulletin No. 2024–1
and that issue is being examined by a field office. See section 6.01(1) of this revenue procedure.
A letter ruling request submitted following a pre-submission conference will not necessarily
be assigned to the branch that held the pre-submission conference. Also, when a letter ruling
request is not submitted following a pre-submission conference, the Associate office may notify,
by memorandum, the appropriate Service officials in the operating division that has examination
jurisdiction of the taxpayer’s tax return and may give its views on the issues raised during the
pre-submission conference. For LB&I taxpayers, a copy of the memorandum will be sent to the
Assistant Deputy Commissioner, Compliance Integration. This memorandum may constitute
Chief Counsel Advice, as defined in § 6110(i), and may be subject to disclosure under § 6110.
(1) Taxpayer may request a pre-submission conference in writing or by telephone. A
taxpayer or the taxpayer’s representative may request a pre-submission conference in writing
or by telephone. If the taxpayer’s representative is requesting the pre-submission conference,
a power of attorney is required. A taxpayer should use Form 2848, Power of Attorney and
Declaration of Representative, to provide the representative’s authority. If multiple taxpayers
and/or their authorized representatives will attend or participate in the pre-submission conference,
cross powers of attorney (or, as appropriate, tax information authorizations) are required. If the
taxpayer’s representative is requesting the pre-submission conference by telephone, the Associate
office’s representative (see list of phone numbers below) will provide the fax number to send the
power of attorney (or, as appropriate, tax information authorizations) and any other necessary
information prior to scheduling the pre-submission conference.
The request must identify the taxpayer and briefly explain the primary issue so it can be assigned
to the appropriate branch. If submitted in writing, the request should also identify the Associate
office expected to have jurisdiction over the request for a letter ruling. A written request for a
pre-submission conference should be sent to the appropriate address listed in section 7.04 of this
revenue procedure.
To request a pre-submission conference by telephone, call:
(a) (202) 317-3181 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (Corporate);
(b) (202) 317-6000 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes);
(c) (202) 317-3900 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (Financial Institutions and Products);
(d) (202) 317-7002 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (Income Tax and Accounting);
(e) (202) 317-3800 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (International);
(f) (202) 317-3100 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (Passthroughs and Special Industries); or
(g) (202) 317-3400 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (Procedure and Administration).

Bulletin No. 2024–1 63 January 2, 2024
(2) Pre-submission conferences held in person or by telephone. Depending on the
circumstances, pre-submission conferences may be held in person at the Associate office or may
be conducted by telephone.
(3) Certain information required to be submitted to the Associate office prior to the pre-
submission conference. Generally, the taxpayer will be asked to provide a statement of whether
the issue is an issue on which a letter ruling is ordinarily issued and a draft of the letter ruling
request or other detailed written statement explaining the proposed transaction, issue, and legal
analysis, before scheduling the pre-submission conference. The Associate office will allow
taxpayers to submit a statement after the conference is scheduled at its discretion. If the taxpayer’s
authorized representative will attend or participate in the pre-submission conference, a power of
attorney is required.
(4) Discussion of substantive issues is not binding on the Service. Any discussion of
substantive issues at a pre-submission conference is advisory only, is not binding on the Service
in general or on the Office of Chief Counsel in particular, and cannot be relied upon as a basis for
obtaining retroactive relief under the provisions of § 7805(b).
May schedule a conference
to be held by telephone
.08 Depending on the circumstances, conferences, including conferences of right and pre-
submission conferences, may be held by telephone. This may occur, for example, when a taxpayer
wants a conference of right but believes that the issue involved does not warrant incurring
the expense of traveling to Washington, DC, or if it is believed that scheduling an in-person
conference of right will substantially delay the ruling process. If a taxpayer makes such a request,
the branch reviewer will decide if it is appropriate in the particular case to hold a conference by
telephone. If the request is approved, the taxpayer will be advised when to call the Associate office
representatives (not a toll-free call).
Pre-submission conferences
under Rev. Proc. 2023-26
.09 Special rules and procedures apply to letter ruling requests solely or primarily under the
jurisdiction of the Associate Chief Counsel (Corporate) for which fast-track processing has been
requested. For more information, see section 5.02 of Rev. Proc. 2023-26, 2023-33 I.R.B. 486.
SECTION 11. WHAT
EFFECT WILL A LETTER
RULING HAVE?
May be relied on subject to
limitations
Will not apply to another
taxpayer
.
01 A taxpayer ordinarily may rely on a letter ruling received from the Associate office subject
to the conditions and limitations described in this section.
.02 A taxpayer may not rely on a letter ruling issued to another taxpayer. See § 6110(k)(3). However,
shareholders and security holders of a corporation may rely on a letter ruling issued to the corporation
for the limited purpose of determining the proper treatment of directly related tax items. For example,
a letter ruling issued to a corporation with respect to the reorganization of that corporation may be
relied upon by the corporation’s shareholders in determining their basis in the stock of the corporation
following the reorganization. See also section 11.06(3) of this revenue procedure.
Will be used by a field office
in examining the taxpayer’s
return
.03 When determining a taxpayer’s liability, the field office must ascertain whether—
(1) the conclusions stated in the letter ruling are properly reflected in the return;

January 2, 2024 64 Bulletin No. 2024–1
(2) the representations upon which the letter ruling was based reflect an accurate statement of
the controlling facts;
(3) the transaction was carried out substantially as proposed; and
(4) there has been any change in the law that applies to the period during which the transaction
or continuing series of transactions were consummated.
If, when determining the liability, the field office finds that a letter ruling should be revoked
or modified, the findings and recommendations of the field office will be forwarded through the
appropriate Director to the Associate office for consideration before further action is taken by the
field office. Such a referral to the Associate office will be treated as a request for technical advice
and the provisions of Rev. Proc. 2024-2, this Bulletin, relating to requests for technical advice will
be followed. See section 13.02 of Rev. Proc. 2024-2. Otherwise, the field office should apply the
letter ruling in determining the taxpayer’s liability. If a field office having jurisdiction over a return
or other matter proposes to reach a conclusion contrary to a letter ruling previously issued to the
taxpayer, it should coordinate the matter with the Associate office.
May be revoked or modified
if found to be in error or
there has been a change in
law
.04 Unless it was part of a closing agreement as described in section 2.02 of this revenue
procedure, a letter ruling found to be in error or not in accord with the current views of the Service
may be revoked or modified. If a letter ruling is revoked or modified, the revocation or modification
applies to all years open under the period of limitation unless the Service uses its discretionary
authority under § 7805(b) to limit the retroactive effect of the revocation or modification.
A letter ruling may be revoked or modified by—
(1) a letter giving notice of revocation or modification to the taxpayer to whom the letter ruling
was issued;
(2) the enactment of legislation or ratification of a tax treaty;
(3) a decision of the United States Supreme Court;
(4) the issuance of temporary or final regulations; or
(5) the issuance of a revenue ruling, revenue procedure, notice, or other statement published in
the Internal Revenue Bulletin.
Consistent with these provisions, if a letter ruling relates to a continuing action or a series of
actions, it ordinarily will be applied until any one of the events described above occurs.
Publication of a notice of proposed rulemaking will not affect the application of any letter
ruling issued under this revenue procedure.
Where a letter ruling is revoked or modified by a letter to the taxpayer, the letter will state
whether the revocation or modification is retroactive. Where a letter ruling is revoked or modified
by the issuance of final or temporary regulations or by the publication of a revenue ruling, revenue

Bulletin No. 2024–1 65 January 2, 2024
Letter ruling revoked or
modified based on material
change in facts applied
retroactively
procedure, notice, or other statement in the Internal Revenue Bulletin, the document may contain
a statement as to its retroactive effect on letter rulings.
A letter ruling may be revoked even if the subject of the letter ruling is a matter that the Service
currently does not issue rulings on.
.05 An Associate office will revoke or modify a letter ruling and apply the revocation
retroactively to the taxpayer for whom the letter ruling was issued or to a taxpayer whose tax
liability was directly involved in the letter ruling if—
(1) there has been a misstatement or omission of controlling facts;
(2) the facts at the time of the transaction are materially different from the controlling facts on
which the letter ruling was based; or
(3) the transaction involves a continuing action or series of actions and the controlling facts
change during the course of the transaction.
Not otherwise generally
revoked or modified
retroactively
.06 Where the revocation or modification of a letter ruling is for reasons other than a change
in facts as described in section 11.05 of this revenue procedure, it will generally not be applied
retroactively to the taxpayer for whom the letter ruling was issued or to a taxpayer whose tax
liability was directly involved in the letter ruling provided that—
(1) there has been no change in the applicable law;
(2) the letter ruling was originally issued for a proposed transaction; and
(3) the taxpayer directly involved in the letter ruling acted in good faith in relying on the
letter ruling, and revoking or modifying the letter ruling retroactively would be to the taxpayer’s
detriment. For example, the tax liability of each shareholder is directly involved in a letter ruling
on the reorganization of a corporation. Depending on all facts and circumstances, the shareholders’
reliance on the letter ruling may be in good faith. The tax liability of a member of an industry,
however, is not directly involved in a letter ruling issued to another member of the same industry.
Therefore, a nonretroactive revocation or modification of a letter ruling to one member of an
industry will not extend to other members of the industry who have not received letter rulings. By
the same reasoning, a tax practitioner may not extend to one client the non-retroactive application
of a revocation or modification of a letter ruling previously issued to another client.
If a letter ruling is revoked or modified by a letter to the taxpayer with retroactive effect, the
letter to the taxpayer will, except in fraud cases, state the grounds on which the letter ruling is being
revoked or modified and explain the reasons why it is being revoked or modified retroactively.
Retroactive effect of
revocation or modification
applied to a particular
transaction
.07 A letter ruling issued on a particular transaction represents a holding of the Service on
that transaction only. It will not apply to a similar transaction in the same year or any other year.
Except in unusual circumstances, the application of that letter ruling to the transaction will not be
affected by the later issuance of regulations (either temporary or final) if conditions (1) through
(3) in section 11.06 of this revenue procedure are met.

January 2, 2024 66 Bulletin No. 2024–1
Retroactive effect of
revocation or modification
applied to a continuing
action or series of actions
.08 If a letter ruling is issued covering a continuing action or series of actions and the letter
ruling is later found to be in error or no longer in accord with the position of the Service, the
appropriate Associate Chief Counsel ordinarily will limit the retroactive effect of the revocation
or modification to a date that is not earlier than that on which the letter ruling is revoked or
modified. For example, the retroactive effect of the revocation or modification of a letter ruling
covering a continuing action or series of actions ordinarily would be limited in the following
situations when the letter ruling is in error or no longer in accord with the position of the
Service:
(1) A taxpayer received a letter ruling that certain payments are excludable from gross income
for Federal income tax purposes. The taxpayer ordinarily would be protected only for the payment
received after the letter ruling was issued and before the revocation or modification of the letter
ruling.
(2) A taxpayer rendered a service or provided a facility that is subject to the excise tax on
services or facilities and, in relying on a letter ruling received, it did not pass the tax on to the user
of the service or the facility.
(3) An employer incurred liability under the Federal Insurance Contributions Act but, in
relying on a letter ruling received, neither collected the employee tax nor paid the employee
and employer taxes under the Federal Insurance Contributions Act. The retroactive effect would
be limited for both the employer and employee tax. The limitation would be conditioned on
the employer furnishing wage data, as may be required by § 31.6011(a)-1 of the Treasury
Regulations.
Generally not retroactively
revoked or modified if
related to sale or lease
subject to excise tax
.09 A letter ruling holding that the sale or lease of a particular article is subject to the
manufacturer’s excise tax or the retailer’s excise tax may not retroactively revoke or modify an
earlier letter ruling holding that the sale or lease of such an article was not taxable if the taxpayer
to whom the letter ruling was issued, in relying on the earlier letter ruling, gave up possession or
ownership of the article without passing the tax on to the customer. See § 1108(b), Revenue Act
of 1926.
May be retroactively
revoked or modified when
transaction is entered into
before the issuance of the
letter ruling
Taxpayer may request
that retroactive effect of
revocation or modification
be limited
.10 A taxpayer is not protected against retroactive revocation or modification of a letter ruling
involving a transaction completed before the issuance of the letter ruling or involving a continuing
action or series of actions occurring before the issuance of the letter ruling, because the taxpayer
did not enter into the transaction relying on a letter ruling.
.11 Under § 7805(b), the Service may prescribe any extent to which a revocation or modification
of a letter ruling will be applied without retroactive effect.
A taxpayer to whom a letter ruling has been issued may request that the appropriate Deputy
Associate Chief Counsel limit the retroactive effect of any revocation or modification of the letter
ruling.
For letter rulings governed by Rev. Proc. 2024-4, this Bulletin, a taxpayer to whom a letter
ruling has been issued by the Commissioner, Tax Exempt and Government Entities, may request
limiting the retroactive effect of any revocation or modification of the letter ruling pursuant to the
procedures set forth in section 29 of Rev. Proc. 2024-4.
Format of request
(1) Request for relief under § 7805(b) must be made in required format. A request to limit
the retroactive effect of the revocation or modification of a letter ruling must be in the general

Bulletin No. 2024–1 67 January 2, 2024
form of, and meet the general requirements for, a letter ruling request, as set forth in section 7 of
this revenue procedure. Specifically, the request must also
(a) state that it is being made under § 7805(b);
(b) state the relief sought;
(c) explain the reasons and arguments in support of the relief requested (including a discussion
of section 11.05 of this revenue procedure, the three items listed in section 11.06 of this revenue
procedure, and any other factors as they relate to the taxpayer’s particular situation); and
(d) include any documents bearing on the request.
A request that the Service limit the retroactive effect of a revocation or modification of a letter
ruling may be made in the form of a separate request for a letter ruling when, for example, a
revenue ruling has the effect of modifying or revoking a letter ruling previously issued to the
taxpayer or when the Service notifies the taxpayer of a change in position that will have the effect
of revoking or modifying the letter ruling.
When notice is given by the field office, during an examination of the taxpayer’s return, or by
Appeals, during consideration of the taxpayer’s return before Appeals, a request to limit retroactive
effect must be made in the form of a request for technical advice as explained in section 14.02 of
Rev. Proc. 2024-2, this Bulletin.
When germane to a pending letter ruling request, a request to limit the retroactive effect of a
revocation or modification of a letter ruling may be made as part of the request for the letter ruling,
either initially or at any time before the letter ruling is issued. When a letter ruling that concerns
a continuing transaction is revoked or modified by, for example, a subsequent revenue ruling, a
request to limit retroactive effect must be made before the examination of the return that contains
the transaction that is the subject of the letter ruling request.
Request for conference
(2) Taxpayer may request a conference on application of § 7805(b). A taxpayer who
requests the application of § 7805(b) in a separate letter ruling request has the right to a
conference in the Associate office as explained in sections 10.02, 10.04, and 10.05 of this
revenue procedure. If the request is made initially as part of a pending letter ruling request or is
made before the conference of right is held on the substantive issues, the § 7805(b) issue will be
discussed at the taxpayer’s one conference of right as explained in section 10.02 of this revenue
procedure. If the request for the application of § 7805(b) relief is made as part of a pending letter
ruling request after a conference has been held on the substantive issue and the Associate office
determines that there is justification for having delayed the request, the taxpayer is entitled to
one conference of right concerning the application of § 7805(b), with the conference limited to
discussion of this issue only.
SECTION 12.
UNDER WHAT
CIRCUMSTANCES DO
DIRECTORS ISSUE
DETERMINATION
LETTERS?
Directors issue determination letters only if the question presented is specifically answered
by a statute, tax treaty, regulation, a conclusion stated in a revenue ruling, or an opinion or court
decision that represents the position of the Service.
Under no circumstances will a Director issue a determination letter unless it is clearly shown
that the request concerns a return that has been filed or is required to be filed and over which

January 2, 2024 68 Bulletin No. 2024–1
In income and gift tax
matters
the Director has, or will have, examination jurisdiction. See generally section 6 of this revenue
procedure for areas in which the Service will not issue determination letters.
A determination letter does not include assistance provided by the U.S. competent authority
pursuant to the mutual agreement procedure in tax treaties as set forth in Rev. Proc. 2015-40,
2015-35 I.R.B. 236.
.01 In income and gift tax matters, Directors issue determination letters in response to taxpayers’
written requests on completed transactions that affect returns over which they have examination
jurisdiction. A determination letter usually is not issued for a question concerning a return to be
filed by the taxpayer if the same question is involved in a return already filed.
Normally, Directors do not issue determination letters on the tax consequences of proposed
transactions. A Director may issue a determination letter on the replacement of involuntarily
converted property under § 1033, even if the replacement has not yet been made, if the taxpayer
has filed an income tax return for the first taxable year in which any of the gain was realized from
the converted property.
In estate tax matters
.02 In estate tax matters, Directors issue determination letters in response to written requests
affecting the estate tax returns over which they have examination jurisdiction. They do not issue
determination letters on matters concerning the application of the estate tax to the prospective
estate of a living person.
In generation-skipping
transfer tax matters
.03 In generation-skipping transfer tax matters, Directors issue determination letters in response
to written requests affecting the generation-skipping transfer tax returns over which they have
examination jurisdiction. They do not issue determination letters on matters concerning the
application of the generation-skipping transfer tax before the distribution or termination takes
place.
In employment and excise
tax matters
.04 In employment and excise tax matters, Directors issue determination letters in response
to taxpayers’ written requests on completed transactions over which they have examination
jurisdiction.
All determination letter requests regarding employment status (employer/employee relationship)
made by taxpayers that are not Federal agencies and instrumentalities or their workers, must be
submitted to the Internal Revenue Service as set forth in the current instructions for Form SS-8,
Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax
Withholding.
If the service recipient (the firm) requests the determination regarding employment status, the
firm will receive any determination letter issued. A copy will also be sent to any workers identified
in the request. If the worker makes the request and the firm has been contacted for information,
both the worker and the firm will receive any issued determination letter. The determination letter
will apply to any individuals engaged by the firm under substantially similar circumstances. See
section 5.10 of this revenue procedure for requests regarding employment status made by Federal
agencies and instrumentalities or their workers.
In tax-exempt matters
.05 In tax-exempt matters, Directors issue determination letters in response to applications for
recognition of tax exemption under the jurisdiction of the Commissioner, TE/GE as set forth in
Rev. Proc. 2024-5.

Bulletin No. 2024–1 69 January 2, 2024
Requests concerning
income, estate, or gift tax
returns
.
06 A request received by a Director on a question concerning an income, estate, or gift tax
return already filed generally will be considered in connection with the examination of the return.
If a response is made to the request before the return is examined, it will be considered a tentative
finding in any later examination of that return.
Review of determination
letters
.07 Determination letters issued under sections 12.01 through 12.04 of this revenue procedure
are not reviewed by the Associate offices before they are issued. If a taxpayer believes that a
determination letter of this type is in error, the taxpayer may ask the Director to reconsider the
matter or to request technical advice from an Associate office as explained in Rev. Proc. 2024-2,
this Bulletin.
The preceding sentence does not apply to SS-8 requests under section 12.04. If a taxpayer
disagrees with a determination of employment status made in response to an SS-8 request, the
taxpayer may request that the SS-8 Program reconsider the determination letter if the taxpayer has
additional information concerning the relationship that was not part of the original submission or
the taxpayer can identify facts that were part of the original submission that the taxpayer thinks
were not fully considered.
SECTION
13. WHAT
EFFECT WILL A
DETERMINATION
LETTER HAVE?
Has same effect as a letter
ruling
.01 A determination letter issued by a Director has the same effect as a letter ruling issued to a
taxpayer under section 11 of this revenue procedure.
If a field office proposes to reach a conclusion contrary to that expressed in a determination letter,
that office need not refer the matter to the Associate office as is required for a letter ruling found
to be in error. The field office must, however, refer the matter to the Associate office through the
appropriate Director if it desires to have the revocation or modification of the determination letter
limited under § 7805(b), except if the determination letter has been issued by the Commissioner,
Tax Exempt and Government Entities. See Rev. Proc. 2024-4 and Rev. Proc. 2024-5, this Bulletin.
Taxpayer may request
that retroactive effect of
revocation or modification
be limited
.02 Under § 7805(b), the Service may prescribe the extent to which a revocation or modification
of a determination letter will be applied without retroactive effect. For determination letters that
are not issued by the Commissioner, Tax Exempt Government Entities, a Director does not have
authority under § 7805(b) to limit the revocation or modification of the determination letter.
Therefore, if the field office proposes to revoke or modify a determination letter, the taxpayer may
request limitation of the retroactive effect of the revocation or modification by asking the Director
that issued the determination letter to seek technical advice from the Associate office. See section
14.02 of Rev. Proc. 2024-2, this Bulletin.
A taxpayer to whom a determination letter has been issued by the Commissioner, Tax Exempt
and Government Entities, may request limiting the retroactive effect of any revocation or
modification of the determination letter pursuant to the procedures set forth in section 23 of Rev.
Proc. 2024-4, or section 12.04 of Rev. Proc. 2024-5, this Bulletin.
Format of request
(1) Request for relief under § 7805(b) must be made in required format. A taxpayer’s
request to limit the retroactive effect of the revocation or modification of the determination letter
must be in the form of, and meet the general requirements for, a technical advice request. See
section 14.02 of Rev. Proc. 2024-2, this Bulletin. The request must also—

January 2, 2024 70 Bulletin No. 2024–1
(a) state that it is being made under § 7805(b);
(b) state the relief sought;
(c) explain the reasons and arguments in support of the relief sought (including a discussion
of section 11.05 of this revenue procedure, the three items listed in section 11.06 of this revenue
procedure, and any other factors as they relate to the taxpayer’s particular situation); and
(d) include any documents bearing on the request.
(2) Taxpayer may request a conference on application of § 7805(b). When technical advice
is requested regarding the application of § 7805(b), the taxpayer has the right to a conference
with the Associate office to the same extent as does any taxpayer who is the subject of a technical
advice request. See section 14.04 of Rev. Proc. 2024-2, this Bulletin.
Request for conference
SECTION 14.
UNDER WHAT
CIRCUMSTANCES ARE
MATTERS REFERRED
BETWEEN A DIRECTOR
AND AN ASSOCIATE
OFFICE?
Requests for determination
letters
.01 If a Director receives a request for a determination letter but may not issue one under the
provisions of this revenue procedure, the Director will forward the request to the appropriate
Associate office for reply. The field office will notify the taxpayer that the matter has been referred.
Directors will also refer to the appropriate Associate office any request for a determination
letter that in their judgment should have the attention of the Associate office. The field office will
notify the taxpayer that the matter has been referred.
.02 If the request involves an issue on which the Service will not issue a letter ruling or
determination letter, the request will not be forwarded to an Associate office. The Director will
notify the taxpayer that the Service will not issue a letter ruling or a determination letter on the
issue. See section 6 of this revenue procedure for a description of no-rule areas.
No-rule ar
eas
Requests for letter rulings
.03 If an Associate office receives a request for a letter ruling that it may not act upon under
section 6 of this revenue procedure, the Associate office may, in its discretion, forward the request
to the field office that has examination jurisdiction over the taxpayer’s return. The taxpayer will be
notified of this action. If the request is on an issue or in an area of the type discussed in section 6 of
this revenue procedure and the Service decides not to issue a letter ruling or a determination letter,
the Associate office will notify the taxpayer and will then forward the request to the appropriate
field office for association with the related return.
Letter ruling request
mistakenly sent to a
Director
.04 If a request for a letter ruling is mistakenly sent to a Director, the Director will return it to
the taxpayer so that the taxpayer can send it to an Associate office.

Bulletin No. 2024–1 71 January 2, 2024
SECTION 15. WHAT
ARE THE USER FEE
REQUIREMENTS
FOR REQUESTS FOR
LETTER RULINGS
AND DETERMINATION
LETTERS?
Legislation authorizing user
fees
.01
Section 7528 was added to the Internal Revenue Code by section 202 of the Extension of the
Temporary Assistance for Needy Families Block Grant Program, Pub. L. No. 108-89, amended
by section 891(a) of the American Jobs Creation Act of 2004, Pub. L. 108-357, and was made
permanent by section 8244 of the U.S. Troop Readiness, Veterans’ Care, Katrina Recovery, and
Iraq Accountability Appropriations Act, 2007, Pub. L. No. 110-28.
Section 7528 provides that the Secretary of the Treasury or delegate (the “Secretary”) shall
establish a program requiring the payment of user fees for requests to the Service for letter rulings,
opinion letters, determination letters, and other similar requests. The fees charged under the
program are to: (1) vary according to categories or subcategories established by the Secretary;
(2) be determined after taking into account the average time for, and difficulty of, complying
with requests in each category or subcategory; and (3) be payable in advance. The Secretary is
to provide for exemptions and reduced fees under the program as the Secretary determines to be
appropriate, but the average fee applicable to each category or subcategory must not be less than
the amount specified in § 7528(b)(3).
Requests to which a user fee
applies
.02 In general, user fees apply to all requests for—
(1) letter rulings (including non-automatic Forms 3115, Application for Change in Accounting
Method), determination letters, and advance pricing agreements;
(2) closing agreements described in paragraph (A)(3)(d) of Appendix A of this revenue
procedure and pre-filing agreements described in Rev. Proc. 2016-30, 2016-21 I.R.B. 981 (or its
successor);
(3) renewal of advance pricing agreements;
(4) reconsideration of letter rulings or determination letters; and
(5) supplemental letter rulings, determination letters, etc., to correct mistakes in original letter
rulings, determination letters, etc.
Requests to which a user fee applies must be accompanied by the appropriate fee as determined
from the fee schedule provided in Appendix A of this revenue procedure. The fee may be refunded
as provided in section 15.10 of this revenue procedure.
Requests to which a user fee
does not apply
.03 User fees do not apply to—
(1) elections made pursuant to § 301.9100-2, pertaining to automatic extensions of time (see
section 5.03 of this revenue procedure);

January 2, 2024 72 Bulletin No. 2024–1
(2) late classification elections made pursuant to Rev. Proc. 2009-41, 2009-2 C.B. 439 (see
section 5.03(6) of this revenue procedure);
(3) late S corporation and related elections made pursuant to Rev. Proc. 2013-30, 2013-36
I.R.B. 173 (see section 5.02 of this revenue procedure);
(4) requests for a change in accounting period or method of accounting permitted to be made
by a published automatic change request revenue procedure (see section 9.01(1) of this revenue
procedure);
(5) requests for harassment campaign letter rulings under § 6104(d)(4);
(6) request for Neighborhood Land Use Rule letter rulings under § 514(b)(3);
(7) information letters; or
(8) late elections under § 338 that qualify under the automatic provisions in sections 3, 4, and 5
of Rev. Proc. 2003-33, 2003-1 C.B. 803.
Exemptions from the user
fee requirements
.04 The user fee requirements do not apply to—
(1) departments, agencies, or instrumentalities of the United States if they certify that they are
seeking a letter ruling or determination letter on behalf of a program or activity funded by Federal
appropriations. The fact that a user fee is not charged does not have any bearing on whether
an applicant is treated as an agency or instrumentality of the United States for purposes of any
provision of the Code; or
(2) requests as to whether a worker is an employee for Federal employment taxes and income
tax withholding purposes (Subtitle C of the Code) submitted on Form SS-8, Determination of
Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, or its
equivalent.
Fee schedule
.05 The schedule of user fees is provided in Appendix A of this revenue procedure. For the user
fee requirements applicable to—
(1) requests for advance pricing agreements or renewals of advance pricing agreements, see
section 3.05 of Rev. Proc. 2015-41, 2015-35 I.R.B. 263; or
(2) requests for letter rulings, determination letters, etc., under the jurisdiction of the
Commissioner, TE/GE (which no longer include changes in method of accounting), see Rev.
Proc. 2024-4 and Rev. Proc. 2024-5, this Bulletin.
Applicable user fee for a
request involving multiple
offices, fee categories,
issues, transactions, or
entities
.06
(1) Requests involving several offices. If a request dealing with only one transaction involves more
than one office within the Service (for example, one issue is under the jurisdiction of the Associate
Chief Counsel (Passthroughs and Special Industries) and another issue is under the jurisdiction of
the Commissioner, TE/GE), only one fee applies, namely the highest fee that otherwise would apply

Bulletin No. 2024–1 73 January 2, 2024
to each of the offices involved. See Rev. Proc. 2024-4 and Rev. Proc. 2024-5, this Bulletin, for the
user fees applicable to issues under the jurisdiction of the Commissioner, TE/GE. However, if an
additional request is submitted after the original ruling is issued, regardless of whether it relates to
the same transaction or facts at issue in the earlier request, a new user fee applies.
(2) Requests involving several fee categories. If a request dealing with only one transaction
involves more than one fee category, only one fee applies: the highest fee that otherwise would
apply to each of the categories involved.
(3) Requests involving several issues. If a request dealing with only one transaction involves
several issues, a request for a change in method of accounting dealing with only one item or
submethod of accounting involves several issues, or a request for a change in accounting period
dealing with only one item involves several issues, the request is treated as one request. Therefore,
only one fee applies, i.e., the fee that applies to the particular category or subcategory involved.
The addition of a new issue relating to the same transaction, item, or submethod will not result
in an additional fee unless the issue places the transaction, item, or submethod in a higher fee
category. So long as the issues all relate to a single transaction, a request that the Service address
one or more of the issues in a separate ruling will not result in an additional fee.
(4) Requests involving several unrelated transactions. If a request involves several unrelated
transactions, a request for a change in method of accounting involves several unrelated items
or submethods of accounting, or a request for a change in accounting period involves several
unrelated items, each transaction or item is treated as a separate request. As a result, a separate fee
will apply for each unrelated transaction, item, or submethod. An additional fee will apply if the
request is changed by the addition of an unrelated transaction, item, or submethod not contained in
the initial request. An example of a request involving unrelated transactions is a request involving
relief under § 301.9100-3 and the underlying issue.
(5) Requests involving several entities. Each entity involved in a transaction (for example,
a reorganization) that desires a separate letter ruling in its own name must pay a separate fee
regardless of whether the transaction or transactions may be viewed as related. But see section
15.07 of this revenue procedure (providing a reduced user fee for substantially identical letter
rulings or substantially identical changes in method of accounting).
(6) Requests made by married taxpayers who file jointly. A married couple filing a joint
return may jointly request a single letter ruling and pay a single user fee if the issues arise from
a joint activity or if the spouses would otherwise qualify for substantially identical letter rulings.
See section 15.07 of this revenue procedure. If a spouse desires a ruling to be individually issued
to him or her, a separate fee must be paid for each individual request.
Applicable user fee for
requests for substantially
identical letter rulings or
closing agreements, or
identical changes in method
of accounting
.07
(1) In general. The user fees provided in paragraph (A)(5) of Appendix A of this revenue
procedure apply to the situations described in sections 15.07(2) and 15.07(4) of this revenue
procedure. To assist in the processing of these user fee requests, all letter ruling requests submitted
under this section 15.07 should—
(a) except for non-automatic Forms 3115, include the following typed or printed language at
the top of the letter ruling request: “REQUEST FOR USER FEE UNDER SECTION 15.07 OF
REV. PROC. 2024-1”;

January 2, 2024 74 Bulletin No. 2024–1
(b) list on the first page of the submission all taxpayers and entities, and separate and distinct
trades or businesses, including QSubs or single-member LLCs, requesting a letter ruling (including
the taxpayer identification number and the amount of user fee submitted for each taxpayer, entity,
or separate and distinct trade or business); and
(c) make one payment to cover all user fees.
If the Service determines that the letter ruling requests do not qualify for the user fee provided
in paragraph (A)(5) of Appendix A of this revenue procedure, the Service will request the proper
fee. See section 15.09 of this revenue procedure.
(2) Substantially identical letter rulings and closing agreements. The user fee provided in
paragraph (A)(5)(a) of Appendix A of this revenue procedure applies to a taxpayer or taxpayers
requesting substantially identical letter rulings (including accounting period, method of accounting,
and earnings and profits requests other than those submitted on Form 1128, Application to Adopt,
Change, or Retain a Tax Year, Form 2553, Election by a Small Business Corporation, Form 3115,
Application for Change in Accounting Method, and Form 5452, Corporate Report of Nondividend
Distributions) in the following situations:
(a) The taxpayers to whom the letter rulings will be issued are multiple entities with a common
member, sponsor, or parent, or multiple members of a common entity or consolidated group; or
(b) The taxpayers to whom the letter rulings will be issued are parties engaged together in the
same transaction affecting all requesting taxpayers.
To qualify for this reduced user fee, all information and underlying documents must be
substantially identical and all letter ruling requests must be submitted at the same time in a single
submission. In addition, the taxpayer(s) must state that the letter ruling requests and all information
and underlying documents are substantially identical, and must specifically identify the extent to
which the letter ruling requests, information, and underlying documents are not identical.
If a taxpayer or taxpayers requesting reduced user fees pursuant to this section 15.07(2) also
request a pre-submission conference pursuant to section 10.07, the taxpayer(s) should notify the
Associate office at or before the pre-submission conference that the taxpayer(s) intend to request
reduced user fees pursuant to this paragraph. At the pre-submission conference, the taxpayer(s)
should discuss with the Associate office how the letter ruling requests will satisfy the requirements
of this paragraph.
The reduced fee for substantially identical letter rulings is applicable to taxpayers requesting
closing agreements as described in section 2.02 of this revenue procedure, assuming they meet the
requirements described above for letter rulings.
(3) Substantially identical plans under § 25(c)(2)(B). The user fee provided in paragraph
(A)(5)(c) of Appendix A of this revenue procedure shall apply to a taxpayer who submits
substantially identical plans for administering the 95-percent requirement of § 143(d)(1) following
the submission and approval of an initial plan for administering the requirement. The request for
subsequent approvals of substantially identical plans must (1) state that a prior plan was submitted
and approved and include a copy of the prior plan and approval; (2) state that the subsequent
plan is substantially identical to the approved plan; and (3) describe any differences between the
approved plan and the subsequent plan.

Bulletin No. 2024–1 75 January 2, 2024
(4) Identical changes in method of accounting and related § 301.9100 letter rulings. A
common sponsor of multiple entities, common parent of a consolidated group, or other taxpayer,
is eligible for the user fees provided in paragraphs (A)(5)(b) and (d) of Appendix A of this revenue
procedure when requesting an identical change in method of accounting on a single Form 3115,
Application for Change in Accounting Method, or an extension of time to file Form 3115 under
§ 301.9100-3 for the identical change in method of accounting, for two or more of the following
in any combination—
(a) entities with a common sponsor;
(b) members of that consolidated group;
(c) separate and distinct trades or businesses (for purposes of § 1.446-1(d)) of that taxpayer or
member(s) of that consolidated group. Separate and distinct trades or businesses include QSubs
and single-member LLCs;
(d) partnerships that are wholly-owned within that consolidated group; or
(e) controlled foreign corporations (CFCs) and noncontrolled 10-percent owned foreign
corporations that do not engage in a trade or business within the United States where (i) all
controlling U.S. shareholders of the CFCs and all majority domestic corporate shareholders of
the noncontrolled 10-percent owned foreign corporations, as applicable, are members of that
consolidated group; or (ii) the taxpayer is the sole controlling U.S. shareholder of the CFCs or the
sole domestic corporate shareholder of that noncontrolled 10-percent owned foreign corporation.
To qualify as an identical change in method of accounting, the multiple entities with a common
sponsor, the multiple entities wholly owned or controlled by a consolidated group or other taxpayer,
or separate and distinct trades or businesses (that is, the applicants) must request to change from
an identical present method of accounting to an identical proposed method of accounting. All
aspects of the requested change in method of accounting must be identical, including the year of
change, the present and proposed methods, the underlying facts and the authority for the request,
except for the § 481(a) adjustments. If the Associate office determines that the requested changes
in method of accounting are not identical, additional user fees will be required before any letter
ruling is issued.
The taxpayer, common sponsor, or common parent must, for each applicant for which the
change in method of accounting is being requested, attach to the Form 3115 a schedule providing
the name, employer identification number (where applicable), and § 481(a) adjustment. If the
request is on behalf of eligible CFCs or noncontrolled 10-percent owned foreign corporations,
the taxpayer or common parent must attach a statement that “[a]ll controlling U.S. shareholders
(as defined in § 1.964-1(c)(5)(i)) of all the CFCs to which the request relates are members of the
common parent’s consolidated group,” that “[a]ll majority domestic corporate shareholders (as
defined in § 1.964-1(c)(5)(ii)) of all the noncontrolled 10-percent owned foreign corporations
to which the request relates are members of the common parent’s consolidated group,” that “[t]
he taxpayer filing the request is the sole controlling U.S. shareholder (as defined in § 1.964-1(c)
(5)) of the CFCs to which the request relates,” or that “[t]he taxpayer filing the request is the sole
domestic corporate shareholder (as defined in § 1.964-1(c)(5)) of the noncontrolled 10-percent
owned foreign corporations to which the request relates,” as applicable. If the request is on behalf
of eligible partnerships, the common parent must attach a statement that “[a]ll partnerships to
which the request relates are wholly-owned by members of the common parent’s consolidated
group.”

January 2, 2024 76 Bulletin No. 2024–1
In the case of a § 301.9100 request for an extension of time to file a Form 3115 requesting an
identical change in method of accounting for multiple entities with a common sponsor, multiple
members of a consolidated group and/or multiple separate and distinct trades or businesses of
a taxpayer or member(s) of the consolidated group, or multiple eligible CFCs or noncontrolled
10-percent owned foreign corporations (applicants), the taxpayer, common sponsor, or common
parent must submit the information required in the preceding paragraph in addition to the
information required by section 5.03 of this revenue procedure.
Method of payment
.08 Each request to the Service that is subject to a user fee under this revenue procedure must be
accompanied by full payment. The user fees for all requests must be paid through www.pay.gov.
Foreign entities that wish to submit payment from a foreign bank may submit their payment by
check. To locate the appropriate form on www.pay.gov, search for “Counsel Rulings User Fees”
or navigate directly to https://www.pay.gov/public/form/start/106105509 (as of January 3, 2022).
Effect of nonpayment
or payment of incorrect
amount
.09 If a request is not matched with full payment, the office within the Service that is responsible
for issuing the letter ruling, determination letter, advance pricing agreement, closing agreement,
or reconsideration of a letter ruling or determination letter generally will exercise discretion in
deciding whether to immediately return the request. If a request is not immediately returned, the
taxpayer will be contacted and given a reasonable amount of time to submit the proper fee. If the
proper fee is not received within a reasonable amount of time, the request will then be returned.
The Service will usually defer substantive consideration of a request until proper payment has
been received. The return of a request to the taxpayer may adversely affect substantive rights if
the request is not perfected and resubmitted to the Service within 30 calendar days of the date of
the cover letter returning the request.
If a payment is made for more than the correct amount, the request will be accepted and the
amount of the excess payment will be refunded to the taxpayer.
If a ruling is issued and because of the ruling the taxpayer’s gross income is reduced such that
the taxpayer would have qualified for a reduced user fee in Appendix A, paragraph (A)(4), the
amount of user fee paid in excess of the reduced fee will be refunded to the taxpayer.
Refunds of user fee
.10 In general, user fees will not be refunded. User fees, however, will be refunded in the
following situations.
(1) A user fee paid with a request to correct a mistake or omission in a prior issued letter
ruling, determination letter, etc., will be refunded if the Service determines that the Service was
responsible for the mistake or omission.
(2) A user fee paid with a request for relief under § 7805(b) in connection with the revocation
in whole or in part, of a previously issued letter ruling, determination letter, etc., will be refunded
if the relief is granted. (The user fee paid for the letter ruling, determination letter, etc., that was
revoked is never refunded.)
(3) A user fee paid with a request for reconsideration of the Service’s decision not to rule on
an issue will be refunded if the Service agrees to rule on the issue and the user fee paid with the
initial request was not refunded.
(4) If the requested ruling, determination letter, etc., is not issued for any reason, and the Service
determines that a refund is appropriate after taking into account all the facts and circumstances,

Bulletin No. 2024–1 77 January 2, 2024
Request for reconsideration
of user fee
including the amount of the Service’s time and resources spent on the request, the user fee will
be refunded.
.11 A taxpayer who believes the user fee charged by the Service for its request for a letter ruling,
determination letter, advance pricing agreement, or closing agreement is either inapplicable or
incorrect and wishes to receive a refund of all or part of the amount paid (see section 15.10 of
this revenue procedure) may request reconsideration and, if desired, the opportunity for an oral
discussion by sending a letter to the Service at the appropriate address given in section 7.04 in
this revenue procedure. Both the incoming envelope and the letter requesting such reconsideration
should be prominently marked “USER FEE RECONSIDERATION REQUEST.” No user fee is
required for these requests. The request should be marked for the attention of:
Mark for the attention of:
If the matter involves
primarily:
Associate Chief Counsel
(Corporate) letter ruling
requests
Associate Chief Counsel (Corporate)

Associate Chief Counsel
(Employee Benefits,
Exempt Organizations, and
Employment Taxes)
letter
ruling requests

Deputy Associate Chief Counsel ( )
(Complete parenthetical by using the applicable designation “Employee Benefits” or “Exempt
Organizations and Employment Taxes”)

Associate Chief Counsel
(Financial Institutions and
Products) letter ruling
requests
Associate Chief Counsel (Financial Institutions and Products)
Associate Chief Counsel
(Income T
ax and
Accounting) letter ruling
requests
Associate Chief Counsel (Income Tax and Accounting)
Associate Chief Counsel
(International) letter
ruling
requests
Associate Chief Counsel (International)
Associate Chief Counsel
(Passthroughs and Special
Industries) letter
ruling
requests
Associate Chief Counsel (Passthroughs and Special Industries)
Associate Chief Counsel
(Procedure and
Administration) letter
ruling requests
Associate Chief Counsel (Procedure and Administration)

January 2, 2024 78 Bulletin No. 2024–1
Determination letter
requests submitted
pursuant to this revenue
procedure by taxpayers
under the jurisdiction of
LB&I
Assistant Deputy Commissioner, Compliance Integration
Determination letter
requests submitted
pursuant to this revenue
procedure by taxpayers
under the jurisdiction
of SB/SE (with regards
to estate and gift taxes,
employment taxes, and
excise taxes)
D
irector, SB/SE Exam, Specialty Policy
Determination letter
requests submitted
pursuant to this revenue
procedure by taxpayers
under the jurisdiction of
SB/SE (with respect to
income taxes)
SB/SE Examination – Field Exam Area Director
Determination letter
r
equests submitted
pursuant to this revenue
procedure by taxpayers
under the jurisdiction of
W&I
Director, Return Integrity and Compliance Services, W&I
Determination letter
requests submitted
pursuant to this revenue
procedure by taxpayers
under the jurisdiction of
TE/GE
Director, Employee Plans Examinations
Director, Exempt Organizations Examinations
Director, Government Entities

(Add name of field office handling the request)
SECTION 16. WHAT
SIGNIFICANT CHANGES
HAVE BEEN MADE TO
REV. PROC. 2023-1?
Section 3.01 has been amended to include the excise tax on repurchases of corporate stock
under § 4501 as an issue under the jurisdiction of the Associate Chief Counsel (Corporate).
Section 3.01 has been further amended to direct users to Rev. Proc. 2023-26, 2023-33 I.R.B.
486 for procedures for fast-track processing of certain requests for letter rulings solely or primarily
under the jurisdiction of the Associate Chief Counsel (Corporate).
Section 6.03(2) has been deleted to reflect the elimination by Associate Chief Counsel
(Corporate) of the significant issue practice.
Section 6.11 has been amended to permit issuance of a ‘comfort letter’ relating to certain issues
under §§ 332, 351, 355, 368, 1036, and related operative provisions, of the Tax Code.

Bulletin No. 2024–1 79 January 2, 2024
Section 7.02(4) has been amended to clarify that, except for a § 301.9100 request described
in section 5.03 of this revenue procedure or for a request that includes a closing agreement with
respect to an issue under the jurisdiction of the Associate Chief Counsel (Corporate) or another
Associate Office, expedited handling under this section is not available for a letter ruling request
that is solely or primarily under the jurisdiction of the Associate Chief Counsel (Corporate).
Section 7.04 has been amended to provide that request for determination letter under the
jurisdiction of SB/SE or W&I may be submitted only by electronic facsimile.
Section 7.04(1)(b) has been deleted as users may no longer mail in requests for determination
letters to SB/SE (with regards to estate and gift taxes, employment taxes, and excise taxes) or to
W&I.
Section 8.02(2)(b) has been updated to direct users to section 5.05(1) of Rev. Proc. 2023-26,
2023-33 I.R.B. 486 for special rules and procedures applying to letter ruling requests under the
jurisdiction of the Associate Chief Counsel (Corporate).
Section 8.05(1) has been updated to direct users to section 5.05(1) of Rev. Proc. 2023-26,
2023-33 I.R.B. 486 for special rules and procedures applying to letter ruling requests under the
jurisdiction of the Associate Chief Counsel (Corporate).
Section 8.07 has been amended to clarify that a taxpayer submitting a fast-track processing
of certain letter rulings that are solely or primarily under the jurisdiction of the Associate Chief
Counsel (Corporate) must submit a proposed draft of the letter ruling at the time of the request
pursuant to section 5.03(5) of Rev. Proc. 2023-26, 2023-33 I.R.B. 486.
Section 10.09 has been added to inform users that special rules and procedures apply to letter
rulings requests that are primarily or solely under the jurisdiction of the Associate Chief Counsel
(Corporate).
Section 15.08 has been amended to require the payment of the user fees described in that section
through Pay.gov.
Appendix A(2) has been amended to reflect updated fees for Advance Pricing Agreement
requests.
Appendix A(3)(e) has been amended to reflect an updated fee for requests for Foreign Insurance
Excise Tax Waiver Agreements.
Appendix A(8) has been amended to reflect an updated fee for requests for tax treaty limitation
of benefits determinations.
Editorial and clarifying changes have been made throughout.
SECTION 17. WHAT
IS THE EFFECT OF
THIS REVENUE

PROCEDURE ON OTHER
DOCUMENTS?
Rev. Proc. 2023-1, 2023-1 I.R.B. 1, is superseded.

January 2, 2024 80 Bulletin No. 2024–1
SECTION 18. WHAT IS
THE EFFECTIVE DATE
OF THIS REVENUE
PROCEDURE?
T
his revenue procedure is effective for all requests received on or after January 2, 2024. Rev.
Proc. 2023-1 governs requests received prior to January 2, 2024 and after January 2, 2023.
SECTION 19.
PAPERWORK
REDUCTION ACT
The collections of information contained in this revenue procedure have been reviewed and
approved by the Office of Management and Budget in accordance with the Paperwork Reduction
Act (44 U.S.C. § 3507) under control number 1545-1522.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection
of information unless the collection of information displays a valid control number.
The collections of information in this revenue procedure are in sections 5.06, 6.03, 7.01, 7.02,
7.03, 7.04, 7.05, 7.07, 7.08, 8.02. 8.05, 8.07, 10.01, 10.06, 10.07, 11.11, 13.02, 15.02, 15.07,
15.08, 15.09, 15.11, paragraph (B)(1) of Appendix A, Appendix C, Appendix D, Appendix E, and
Appendix F (subject matter—rate orders; regulatory agency; normalization). This information is
required to evaluate and process the request for a letter ruling or determination letter. In addition,
this information will be used to help the Service delete certain information from the text of the
letter ruling or determination letter before it is made available for public inspection as required by
§ 6110. The collections of information are required to obtain a letter ruling or determination letter.
The likely respondents are businesses or other for-profit institutions and tax-exempt organizations.
The estimated total annual reporting and/or recordkeeping burden is 316,020 hours.
The estimated annual burden per respondent/recordkeeper varies from 1 to 200 hours, depending
on individual circumstances, with an estimated average burden of 80 hours. The estimated number
of respondents and/or recordkeepers is 3,956.
The estimated annual frequency of responses is on occasion.
Books or records relating to a collection of information must be retained as long as their contents
may become material in the administration of any internal revenue law. Generally, tax returns and
tax return information are confidential, as required by § 6103.
DRAFTING
INFORMA
TION
The principal author of this revenue procedure is David Villagrana of the Office of Associate
Chief Counsel (Procedure and Administration).
For further information regarding this revenue
procedure for matters under the jurisdiction of—
(1) the Associate Chief Counsel (Corporate), contact T. Ian Russell or Jordan Proffitt at (202)
317-3181 (not a toll-free call),
(2) the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment
Taxes), contact Melissa L. Duce at (202) 317-6000 (not a toll-free call),
(3) the Associate Chief Counsel (Financial Institutions and Products), contact K. Scott Brown
at (202) 317-6945 (not a toll-free call),
(4) the Associate Chief Counsel (Income Tax and Accounting), contact R. Matthew Kelley at
(202) 317-7002 (not a toll-free call),

Bulletin No. 2024–1 81 January 2, 2024
(5) the Associate Chief Counsel (International), contact Shane McCarrick at (202) 317-3800
(not a toll-free call),
(6) the Associate Chief Counsel (Passthroughs and Special Industries), contact Bradford Poston
at (202) 317-4137 (not a toll-free call), or
(7) the Associate Chief Counsel (Procedure and Administration), contact Stephanie Chernoff at
(202) 317-3400 (not a toll-free call).
For further information regarding user fees, contact the Technical Services Support Branch at
(202) 317-6828 (not a toll-free call).
For further information regarding determination letters:
LB&I taxpayers should contact Adrian Hirmiz in the LB&I Policy Office by e-mail at lbi.irt.
info@irs.gov, or by e-fax at (844) 249-6231;
SB/SE taxpayers, for questions regarding determination letters involving estate and gift taxes,
employment taxes, or excise taxes, should contact Jesse Walker in SB/SE Specialty Exam Policy
by electronic facsimile at (855) 509-8687;
SB/SE taxpayers, for questions regarding determination letters involving income taxes, should
submit either their question or a request to speak to someone in SB/SE Examination – Field Exam
Area Director by electronic facsimile to (877) 477-9193. If the request involves a pending request
for a determination letter, please provide the taxpayer’s taxpayer identification number, phone
number, and address as reflected in the request for a determination letter;
W&I taxpayers should submit either their question or a request to speak to someone in Return
Integrity and Compliance Services, W&I, by electronic facsimile to (855) 863-8342. If the request
involves a pending request for a determination letter, please provide the taxpayer’s taxpayer
identification number, phone number, and address as reflected in the request for a determination
letter; and
TE/GE taxpayers should also refer to Revenue Procedures 2024-4 and 2024-5, this Bulletin.

January 2, 2024 82 Bulletin No. 2024–1
INDEX
References are to sections in Rev. Proc. 2024-1
Additional Information
– penalties of perjury statement required ...........................................................................................8.05(4)
– proposed deletions under § 6110 ...................................................................................................7.01(12)
– information requested during initial and subsequent contacts ............................................................8.05
failure to submit...............................................................................................................................8.05(3)
subsequent information after conference ..........................................................................................10.06
– where and how to send .........................................................................................8.05(5), (6); 9.08(5), (6)
Changes in Method of Accounting or Accounting Period
– applicable sections of Rev. Proc. 2024-1 for changes in method of accounting .................................9.23
– applicable sections of Rev. Proc. 2024-1 for accounting period .............................................Appendix F
– automatic change request procedures ............................................................9.01, 9.06, 9.22, Appendix F
– identical changes in method of accounting .........................................................9.15, 15.07, Appendix A
– user fees ...................................................................................................................................Appendix A
Checklist Required ........................................................................................................7.01(18), Appendix C
Conferences
– of fered ...............................................................................................................................................10.02
after conference of right ....................................................................................................................10.05
application of § 6110 ................................................................................................................7.01(12)(e)
– requesting a conference ...................................................................................................................7.02(6)
– scheduling ..............................................................................................................................10.01, 10.02
application of § 7805(b) ................................................................................................11.11(2), 13.02(2)
pre-submission conferences ..............................................................................................................10.07
telephone conferences .......................................................................................................................10.08
Definitions
– Associate office ...............................................................................................................................1.01(2)
– closing agreement................................................................................................................................2.02
– determination letter .............................................................................................................................2.03
– Director ...........................................................................................................................................1.01(3)
– field office........................................................................................................................................1.01(4)
– taxpayer ...........................................................................................................................................1.01(5)
– information letter .................................................................................................................................2.04
– letter ruling ..........................................................................................................................................2.01
– Service .............................................................................................................................................1.01(1)
Determinations Under § 999(d) ...............................................................................................................5.04
Discussions Not Binding on Service
– at pre-submission conference ........................................................................................................10.07(4)
– informal opinion expressed .................................................................................................................8.04
– oral advice to taxpayers ...................................................................................................................2.05(2)
Electronic Facsimile
– to receive letter ruling ...................................................................................................... 7.02(5), 9.04(3)
– to receive request for additional information ....................................................................7.02(5), 9.04(3)
– to submit additional information .......................................................................................8.05(5), 9.08(5)
– to submit letter ruling request .........................................................................................................7.04(2)
– to submit non-automatic Forms 3115 ..............................................................................................9.05(2)
Employee Plans and Exempt Organizations
– jurisdiction of Commissioner, Tax Exempt and Government Entities Division .................................4.02
– user fees ...............................................................................................................................................4.02
Encrypted Email Attachment
– MOU to receive encrypted email ............................................................................................Appendix G
– MOU to send encrypted email. ...............................................................................................Appendix H
– to receive ruling.................................................................................................................7.02(5), 9.04(3)
– to receive request for additional information ....................................................................7.02(5), 9.04(3)
– to submit additional information .......................................................................................8.05(5), 9.08(5)
– to submit letter ruling request .........................................................................................................7.04(3)
– to submit non-automatic Forms 3115 ..............................................................................................9.05(3)

Bulletin No. 2024–1 83 January 2, 2024
Estate Tax Matters
– issuance of determination letters ............................................................................................12.02, 12.06
– issuance of letter rulings......................................................................................................................5.06
under § 2032A(c).................................................................................................................................5.07
Expedited Handling of Letter Ruling and Determination Letter Requests ....................................7.02(4)
Extension of Time
– to schedule conference ......................................................................................................................10.01
– to submit additional information .....................................................................................................8.05(2)
Fax Transmission
– to receive ruling................................................................................................................ 7.02(5), 9.04(3)
– to receive request for additional information ....................................................................7.02(5), 9.04(3)
– to submit additional information .......................................................................................8.05(5), 9.08(5)
– to submit automatic Forms 3115 .....................................................................................................9.06(2)
Hand Delivery of Letter Ruling Requests ...........................................................................................7.04(1)
No-Rule Areas .................................................................................................................................................6
Oral Advice to Taxpayers .........................................................................................................................2.05
Penalties of Perjury Statement
– form for letter ruling request ....................................................................................................7.01(16)(a)
– form for submission of additional information ...............................................................................8.05(4)
– required with draft letter ruling ...........................................................................................................8.07
– signature requirements .............................................................................................................7.01(16)(b)
Pending Letter Ruling Requests
– when to attach a copy to return .......................................................................................................7.05(2)
estate tax matters .................................................................................................................................5.06
– when to notify Associate office ...........................................................................................................7.05
estate tax matters .................................................................................................................................5.06
Power of Attorney
– Form 2848 .......................................................................................................................7.01(15), 7.02(2)
original sent to the taxpayer ............................................................................................................7.02(2)
copy sent to a representative ...........................................................................................................7.02(2)
copies sent to multiple representatives ............................................................................................7.02(2)
no copy sent to representatives ........................................................................................................7.02(2)
– signature requirements ..................................................................................................................7.01(15)
Public Disclosure of Information Letters................................................................................................2.04
Public Inspection Under § 6110 .........................................................................................................7.01(12)
– signature requirements .............................................................................................................7.01(12)(c)
Representatives
– compliance with Treasury Department Circular No. 230 .............................................................7.01(14)
– power of attorney required ............................................................................................................7.01(15)
– requirements ..................................................................................................................................7.01(14)
authorized representatives ........................................................................................................7.01(14)(a)
authorized based on relationship ..............................................................................................7.01(14)(b)
return preparer ..........................................................................................................................7.01(14)(c)
foreign representative ...............................................................................................................7.01(14)(d)
Retroactive Revocation or Modification
– of determination letter ............................................................................................................................13
request to limit retroactive effect .......................................................................................................13.02
– of letter ruling ........................................................................................................................11.05 - 11.10
request to limit retroactive effect ........................................................................................................11.11
Revenue Rulings
– ef fect on a letter ruling ......................................................................................................................11.04
– request to limit retroactive effect .......................................................................................................11.11
Sample of a Letter Ruling Request ..............................................................................7.01(17), Appendix B
Section 301.9100 Relief .............................................................................................................................5.03
Section 367 Rulings ...................................................................................................................................5.05
Status of Letter Ruling and Determination Letter Requests ................................................................7.07
Substantially Identical Letter Rulings .........................................................................15.07(2), Appendix A

January 2, 2024 84 Bulletin No. 2024–1
Tax Exempt and Government Entities (TE/GE)
– jurisdiction of Commissioner, Tax Exempt and Government Entities Division .................................4.02
– user fees ...............................................................................................................................................4.02
User Fees
– schedule of user fees ...............................................................................................................Appendix A
– user fee requirements .............................................................................................................................15
to reopen case ..................................................................................................................................8.05(3)
Where to Send
– determination letter request .................................................................................................................7.04
– letter ruling request ....................................................................................................................7.04, 9.05
additional information ..........................................................................................8.05(5), (6); 9.08(5), (6)
hand delivery .....................................................................................................................7.04(1), 8.05(1)
Withdrawal of Letter Ruling and Determination Letter Requests ......................................................7.08

Bulletin No. 2024–1 85 January 2, 2024
APPENDIX A
SCHEDULE OF USER FEES
NOTE: Payment must be in U.S. dollars and made through www.pay.gov for all requests. See sections 15.08 and 15.09 of this revenue
procedure.
(A) FEE SCHEDULE
CATEGORYUSER FEE FOR
REQUESTS
RECEIVED PRIOR TO
FEBRUARY 2, 2024
USER FEE FOR
REQUESTS
RECEIVED AFTER
FEBRUARY 1, 2024
(1) User fee for a request for a determination letter from a Director. The
user fee for each determination letter request governed by Rev. Proc. 2024-1,
this revenue procedure.
$275$275
(2) User fee for an advance pricing agreement (APA) request.
(a) Type of APA
(i) Original APA
(ii) Renewal APA
(iii) Small Case APA
(iv) APA Amendment
$113,500
$62,000
$54,000
$23,000
$121,600
$65,900
$57,500
$24,600
(3) User fee for a request for a letter ruling or closing agreement.
Except
for the user fees for advance pricing agreements and renewals, the reduced
fees provided in paragraph (A)(4) of this appendix, the user fees provided in
paragraph (A)(5) of this appendix, and the exemptions provided in section
15.04 of this revenue procedure, the user fee for each request for a letter rul-
ing or closing agreement under the jurisdiction of the Associate Chief Coun-
sel (Corporate), the Associate Chief Counsel (Employee Benefits, Exempt
Organizations, and Employment Taxes), the Associate Chief Counsel (Finan-
cial Institutions and Products), the Associate Chief Counsel (Income Tax and
Accounting), the Associate Chief Counsel (International), the Associate Chief
Counsel (Passthroughs and Special Industries), or the Associate Chief Counsel
(Procedure and Administration) is as follows:
(a) Accounting periods
(i) Form 1128, Application to Adopt, Change, or Retain a Tax Year,
(except as provided in paragraph (A)(4)(a) of this appendix)
(ii) Requests made on Part II of Form 2553, Election by a Small Busi-
ness Corporation, to use a fiscal year based on a business purpose
(except as provided in paragraph (A)(4)(a) of this appendix)
(iii) Letter ruling requests for extensions of time to file Form 1128,
Application to Adopt, Change, or Retain a Tax Year, Form 8716,
Election To Have a Tax Year Other Than a Required Tax Year, or
Part II of Form 2553 under § 301.9100-3 (except as provided in
paragraph (A)(4)(a) of this appendix)
$5,000
$5,000
$5,300
$5,000
$5,000
$5,300
(b) Changes in Methods of Accounting
(i) Non-automatic Form 3115, Application for Change in Account-
ing Method (except as provided in paragraph (A)(4)(a) or (b), or
(5)(b) of this appendix)
(ii) Letter ruling requests for extensions of time to file Form 3115, Ap-
plication for Change in Accounting Method, under § 301.9100-3
(except as provided in paragraph (A)(4)(a) or (b), or (5)(d) of this
appendix)
$11,500
$12,500
$11,500
$12,500

January 2, 2024 86 Bulletin No. 2024–1
No user fee is required if the change in accounting period or method of account-
ing is permitted to be made pursuant to a published automatic change request
procedure. See section 9.22 and Appendix F of this revenue procedure, for the
list of automatic change request procedures published and/or in effect as of
December 31, 2023.
(c) (i) Letter ruling requests for relief under § 301.9100-3 or § 1362(b)
(5) (except as provided in paragraph (A)(4)(a) or (b), or (5)(a) of
this appendix)
(ii) All other letter ruling requests (including accounting period and
method of accounting requests other than those properly submit-
ted on Form 1128, Application to Adopt, Change, or Retain a Tax
Year, Part II of Form 2553, Election by a Small Business Cor-
poration, or Form 3115, Application for Change in Accounting
Method) (except as provided in paragraph (A)(4)(a) or (b), or (5)
(a) of this appendix) (c) (i) Letter ruling requests for relief under
§ 301.9100-3 or § 1362(b)(5) (except as provided in paragraph
(A)(4)(a) or (b), or (5)(a) of this appendix)
$12,600
$38,000
$12,600
$38,000
(d) Requests for closing agreements on a proposed transaction or on a
completed transaction before a return for the transaction has been filed
in which a letter ruling on that transaction is not requested or issued
(except as provided in paragraph (A)(4)(a) or (b), and in paragraph
(A)(5), of this appendix)
$38,000$38,000
(e) A request for a Foreign Insurance Excise Tax Waiver Agreement$8,000$12,000
NOTE: A taxpayer who receives relief under § 301.9100-3 (for example, an ex-
tension of time to file Form 3115, Application for Change in Accounting Method)
will be charged a separate user fee for the letter ruling request on the underlying
issue (for example, the accounting period or method of accounting application).
(4) Reduced user fee for a request for a letter ruling, method or period
change, or closing agreement. A reduced user fee for a request involving a
personal, exempt organization, governmental entity, or business tax issue is
provided in the following situations if the person provides the certification de-
scribed in paragraph (B)(1) of this appendix:
(a) Request involves a tax issue from a person with gross income (as de-
termined under paragraphs (B)(2), (3), (4), and (5) of this appendix)
of less than $250,000
$3,000$3,000
(b) Request involves a tax issue from a person with gross income (as de-
termined under paragraphs (B)(2), (3), (4), and (5) of this appendix)
of less than $1 million and $250,000 or more
$8,500$8,500
(5) User fee for substantially identical letter ruling requests or closing agree-
ments, identical changes in method of accounting, or plans from issuing au-
thorities under § 25(c)(2)(B). If the requirements of section 15.07 of this reve-
nue procedure are satisfied, the user fee for the following situations is as follows:
(a) Substantially identical letter rulings and closing agreements requested
(other than changes in methods of accounting requested on Form 3115)
Requests for substantially identical letter rulings or closing agree-
ments for multiple entities with a common member, sponsor, or parent,
or for multiple members of a common entity or consolidated group,
or for parties engaged together in the same transaction affecting all
requesting taxpayers, for each additional letter ruling request after the
$30,000 fee or reduced fee, as applicable, has been paid for the first
letter ruling request. These requests may include, but are not limited
to, requests for substantially identical letter rulings for two or more
identical trusts, multiple beneficiaries of a trust, a trust divided into
identical subtrusts, spouses making split gifts, or series funds within a
single trust or series organization.
$3,800$3,800

Bulletin No. 2024–1 87 January 2, 2024
NOTE: Each entity or member that is entitled to the user fee under paragraph
(A)(5)(a) of this appendix that receives relief under § 301.9100-3 (for example,
an extension of time to file an election) will be charged a separate user fee for
the letter ruling request on the underlying issue.
NOTE: The fee charged for the first letter ruling is the highest fee applicable to
any of the entities.
NOTE: Where the requests for the letter rulings are submitted by a private
foundation described in § 509 and one or more disqualified persons described
in § 4946, the fee charged for the first letter ruling to a disqualified person is the
highest fee applicable to any of the taxpayers.
(b) Identical change in method of accounting requested on a single Form
3115, Application for Change in Accounting Method, as provided in
section 15.07(4) (fee for each additional applicant seeking the identi-
cal change in method of accounting on the same Form 3115 after the
$10,800 fee or reduced fee, as applicable, has been paid for the first
applicant)
$245$245
(c) Substantially identical plans under § 25(c)(2)(B) (situations where an
issuing authority under § 25 submits substantially identical plans for
administering the 95-percent requirement of § 143(d)(1) following
the submission of an initial plan that was approved)
NOTE: The fee charged for the first letter ruling is the highest fee applicable to
any of the entities.
$1,500$1,500
(d) Extension of time requested to file Form 3115, Application for
Change in Accounting Method, for an identical change in method
of accounting as provided in section 15.07(4) (fee for each addi-
tional or each additional applicant seeking the identical extension of
time under § 301.9100-3 to file a single Form 3115 for the identical
change in method of accounting after the $11,800 fee or reduced fee,
as applicable, has been paid for the first applicant)
NOTE: When an extension of time to file Form 3115, Application for Change
in Accounting Method, is granted under § 301.9100-3 for multiple applicants,
a separate user fee will be charged for the change in method of accounting
application, Form 3115.
$245$245
(6) User fee for information letter requests.
(7) User fee for pre-filing agreements.
(8) Tax treaty limitation of benefits. See
Rev . Proc. 2015-40, 2015-35 I.R.B.
236 for procedures for requesting competent authority assistance under tax
treaties.
(9) Statement of Value. See Rev . Proc. 96-15 for procedures for requesting a
statement of value.
(A) User fee for a case with 1-3 items
(B) Cost per each additional item beyond 3
$0
$181,500
$37,000
$7,500
$400
$0
$181,500
$51,900
$7,500
$400

January 2, 2024 88 Bulletin No. 2024–1
(B) PROCEDURAL MATTERS
(1) Required certification. A person seeking a reduced user fee under paragraph (A)(4) of this Appendix must provide the follow-
ing certification in order to obtain the reduced user fee:
(a) If a person is seeking a reduced user fee under paragraph (A)(4)(a) of this appendix, the person must certify in the request that
his, her , or its gross income, as defined under paragraphs (B)(2), (3), (4), and (5) of this appendix, as applicable, is less than $250,000
as reported on their last Federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the
request is filed.
(b) If a person is seeking a reduced user fee under paragraph (A)(4)(b) of this appendix, the person must certify in the request
that his, her, or its gross income, as defined under paragraphs (B)(2), (3), (4), and (5) of this appendix, as applicable, is less than $1
million and more than $250,000 as reported on their last Federal income tax return (as amended) filed for a full (12 months) taxable
year ending before the date the request is filed.
The certification must be attached as part of the ruling request.
(2) Gross income for a request involving a personal tax issue. For purposes of the reduced user fees provided in paragraphs (A)
(4)(a) and (b) of this Appendix for—
(a) U.S. citizens and resident alien individuals, domestic trusts, and domestic estates, “gross income” is equal to “total in-
come” as reported on their last Federal income tax return (as amended) filed for a full (12-month) taxable year ending before the date
the request is filed, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period. “Total
income” is a line item on Federal tax returns. For example, if the 2020 Form 1040, U.S. Individual Income Tax Return, is the most
recent 12-month taxable year return filed by a U.S. citizen, “total income” on the Form 1040 is the amount entered on line 9.
In the case of a request for a letter ruling or closing agreement from a domestic estate or trust that, at the time the request is filed,
has not filed a Federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) of this Appendix will apply
if the decedent’s or (in the case of an individual grantor) the grantor’s total income as reported on the last Federal income tax return
filed for a full taxable year ending before the date of death or the date of the transfer, taking into account any additions required to
be made to total income described in paragraph (B)(2)(a), is less than $250,000 (or less than $1,000,000 for the paragraph (A)(4)(b)
fee to apply). In this case, the executor or administrator of the decedent’s estate or the grantor must provide the certification required
under paragraph (B)(1) of this appendix.
(b) Nonresident alien individuals, foreign trusts, and foreign estates, “gross income” is equal to “total effectively connected
income” as reported on their last Federal income tax return (as amended) filed for a full (12 months) taxable year ending before the
date the request is filed, plus any income for the period from United States or foreign sources that is not taxable by the United States,
whether by reason of § 103, an income tax treaty, § 871(h) (regarding portfolio interest), or otherwise, plus the total amount of any
fixed or determinable annual or periodical income from United States sources, the United States tax liability for which is satisfied by
withholding at the source. “Total effectively connected income” is a line item on Federal tax returns. For example, if the 2020 Form
1040-NR, U.S. Nonresident Alien Income Tax Return, is the most recent 12-month taxable year return filed by a nonresident alien
individual, “total effectively connected income” on the Form 1040-NR is the amount entered on line 9.
In the case of a request for a letter ruling or closing agreement from a foreign estate or trust that, at the time the request is filed, has
not filed a Federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) of this Appendix will apply if
the decedent’s or (in the case of an individual grantor) the grantor’s total income or total effectively connected income, as relevant,
as reported on the last Federal income tax return filed for a full taxable year ending before the date of death or the date of the transfer,
taking into account any additions required to be made to total income or total effectively connected income described respectively in
paragraph (B)(2)(a) of this Appendix or in this paragraph (B)(2)(b), is less than $250,000 (or less than $1,000,000 for the paragraph
(A)(4)(b) fee to apply). In this case, the executor or administrator of the decedent’s estate or the grantor must provide the certification
required under paragraph (B)(1) of this Appendix.
(3) Gross income for a request involving a business-related tax issue. For purposes of the reduced user fees provided in para-
graphs (A)(4)(a) and (b) of this Appendix of—
(a) U.S. citizens and resident alien individuals, domestic trusts, and domestic estates, “gross income” is equal to gross income
as defined under paragraph (B)(2)(a) of this Appendix, plus “cost of goods sold” as reported on the same Federal income tax return.
(b) Nonresident alien individuals, foreign trusts, and foreign estates, “gross income” is equal to gross income as defined under
paragraph (B)(2)(b) of this Appendix, plus “cost of goods sold” as reported on the same Federal income tax return.
(c) Partnerships with a Form 1065 filing requirement and corporations (foreign and domestic), “gross income” is equal to
“total income” as reported on their last Federal tax return (as amended) filed for a full (12 months) taxable year ending before the date
the request is filed, plus “cost of goods sold” as reported on the same Federal tax return, plus any interest income not subject to tax
under § 103 (interest on state and local bonds) for that period. Partnerships with a Form 1065 filing requirement should also include
“gross rents” reported on Form 8825 at line 2, as well as the income amounts reported on Schedule K Form 1065 at lines 3a, 5, 6a,
7, 8, 9a, 10, and 11 from the same Federal tax return described in the preceding sentence to calculate “gross income” for the purpose
of applying the reduced user fee in paragraph (A)(4) of this Appendix. S Corporations with a Form 1120S filing requirement should
also include “gross rents” reported on Form 8825 at line 2, as well as the income amounts reported on Schedule K Form 1120S at

Bulletin No. 2024–1 89 January 2, 2024
lines 3a, 4, 5a, 6, 7, 8a, 9, and 10 from the same Federal tax return described in the first sentence of this paragraph to calculate “gross
income” for the purpose of applying the reduced user fee in paragraph (A)(4) of this Appendix. If a partnership or S Corporation is
not required to file or a C corporation is not subject to tax, “total income” and “cost of goods sold” are the amounts that the partner-
ship or corporation would have reported on the Federal tax return if the partnership or S Corporation had been required to file or the
C corporation had been subject to tax.
“Cost of goods sold” and “total income” are line items on Federal tax returns. For example, if the 2020 Form 1065, U.S. Return of
Partnership Income, is the most recent 12-month taxable year return filed by a partnership, “cost of goods sold” and “total income” on
the Form 1065 are the amounts entered on lines 2 and 8, respectively; if the 2020 Form 1120, U.S. Corporation Income Tax Return,
is the most recent 12-month taxable year return filed by a domestic corporation, “cost of goods sold” and “total income” on the Form
1120 are the amounts entered on lines 2 and 11, respectively; and if the 2020 Form 1120S, U.S. Income Tax Return for an S Corpora-
tion, is the most recent 12-month taxable year return filed by an S corporation, “cost of goods sold” and “total income” on the Form
1120S are the amounts entered on lines 2 and 6, respectively.
If, at the time the request is filed, a partnership or S corporation required to file or a C corporation subject to tax has not filed a
Federal tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) or (b) of this Appendix will apply if, in the aggre-
gate, the partners’ or the shareholders’ gross income (as defined in paragraph (B)(3)(a), (b), or (c), of this Appendix, as applicable) is
less than $250,000 for purposes of paragraph (A)(4)(a) or $1 million for purposes of paragraph (A)(4)(b) for the last full (12 months)
taxable year ending before the date the request is filed. In this case, the partners or the shareholders must provide the certification
required under paragraph (B)(1) of this Appendix.
(4) Gross income for a request involving an exempt organization or governmental entity. For purposes of the reduced user
fees provided in paragraphs (A)(4)(a) and (b) of this Appendix of—
(a) Organizations exempt from income tax under “Subchapter F-Exempt Organizations” of the Code, “gross income” is
equal to the amount of gross receipts for the last full (12 months) taxable year ending before the date the request for a letter ruling or
closing agreement is filed.
(b) State, local, and Indian tribal government entities, “gross income” is equal to the annual operating revenue of the govern-
ment requesting the ruling for its last fiscal year ending before the date of the ruling request. The annual operating revenue is to be
determined at the government level and not at the level of the government entity or agency making the request.
(5) Special rules for determining gross income. For purposes of paragraphs (B)(2), (3) and (4) of this Appendix, the following
rules apply for determining gross income.
(a) Gross income of individuals, trusts, and estates.
(1) In the case of a request from a married individual, the gross incomes (as defined in paragraph (B)(2) or (3) of this Appendix, as
applicable) of the applicant and the applicant’s spouse must be combined. This rule does not apply to an individual: (i) who is legally
separated from his or her spouse and (ii) who did not file a joint income tax return; and
(2) If there are two or more applicants filing the request, the gross incomes (as defined in paragraph (B)(2) or (3) of this Appendix,
as applicable) of the applicants must be combined.
(b) Gross income of domestic partnerships and corporations.
(1) In the case of a request from a domestic C corporation, the gross income (as defined in paragraph (B)(3) of this Appendix) of
(i) all members of the applicant’s controlled group (as defined in § 1563(a)), and (ii) any taxpayer who is involved in the transaction
on which the letter ruling or closing agreement is requested, must be combined; and
(2) In the case of a request from a domestic partnership, the gross income (as defined in paragraph (B)(3) of this Appendix) of (i)
the partnership, and (ii) any partner who owns, directly or indirectly, 50 percent or more of the capital interest or profits interest in
the partnership, must be combined.
(3) In the case of a request from an S corporation, the gross income (as defined in paragraph (B)(3) of this Appendix) of (i) the S
corporation, and (ii) any shareholder who owns 50 percent or more of the S corporation, must be combined.
(c) Gross income of exempt organizations. If there are two or more organizations exempt from income tax under Subchapter F
filing the request, the gross receipts (as defined in paragraph (B)(4)(a) of this Appendix) of the applicants must be combined.
(6) When gross income depends on a favorable ruling. If a taxpayer’s qualification for a reduced user fee under paragraphs (A)
(4)(a) and (b) of this Appendix depends on the receipt of a favorable ruling, the taxpayer must pay the higher fee with the request and
cannot assume that the Service will rule favorably. If a favorable ruling is issued, and as a result of the ruling the taxpayer’s gross
income is reduced such that the taxpayer would qualify for a reduced user fee, the amount that the taxpayer paid in excess of the
reduced user fee will be returned to the taxpayer. See section 15.09.

January 2, 2024 90 Bulletin No. 2024–1
APPENDIX B
SAMPLE FORMAT FOR A LETTER RULING REQUEST
INSTRUCTIONS
To assist you in preparing a letter ruling request, the Service is providing this sample format. You are not required to use this sam-
ple format. If your request is not identical or similar to the sample format, the different format will not affect consideration of your
request.
(Insert the date of request)
Internal Revenue Service
Insert either: Associate Chief Counsel (insert one of the following: Corporate; Financial Institutions and Products; Income Tax and
Accounting; International; Passthroughs and Special Industries; or Procedure and Administration) or Deputy Associate Chief Coun-
sel (insert either Employee Benefits or Exempt Organizations and Employment Taxes)
Attn: CC:PA:LPD:TSS
P.O. Box 7604
Benjamin Franklin Station
Washington, DC 20044
Dear Sir or Madam:
(Insert the name of the taxpayer) requests a ruling on the proper treatment of (insert the subject matter of the letter ruling request)
under section (insert the number) of the Internal Revenue Code.
[If the taxpayer is requesting expedited handling, a statement to that effect must be attached to, or contained in, the letter ruling re-
quest. The statement must explain the need for expedited handling. See section 7.02(4) of Rev. Proc. 2024-1, this revenue procedure.
Hereafter, all references are to this revenue procedure unless otherwise noted.]
A. STATEMENT OF FACTS
1. Taxpayer Information
[Provide the statements required by sections 7.01(1)(a) and (b).]
2. Description of Taxpayer’s Business Operations
[Provide the statement required by section 7.01(1)(c).]
3. Facts Relating to Transaction
[The ruling request must contain a complete statement of the facts relating to the transaction that is the subject of the letter ruling
request. This statement must include a detailed description of the transaction, including material facts in any accompanying
documents, and the business reasons for the transaction. See sections 7.01(1)(d), 7.01(1)(e), and 7.01(2).]
B. RULING REQUESTED
[The ruling request should contain a concise statement of the ruling requested by the taxpayer. The Service prefers that the lan-
guage of the requested ruling be exactly the same as the language the taxpayer wishes to receive.]
C. STATEMENT OF LAW
[The ruling request must contain a statement of the law in support of the taxpayer’s views or conclusion and identify any pending
legislation that may affect the proposed transaction. The taxpayer also is strongly encouraged to identify and discuss any authorities
believed to be contrary to the position advanced in the ruling request. See sections 7.01(6), 7.01(10), 7.01(10), and 7.01(11).]
D. ANALYSIS
[The ruling request must contain a discussion of the facts and an analysis of the law. The taxpayer also is strongly encouraged
to identify and discuss any authorities believed to be contrary to the position advanced in the ruling request. See sections 7.01(3),
7.01(6), 7.01(9), 7.01(10), and 7.01(11).]
E. CONCLUSION
[The ruling request should contain a statement of the taxpayer’s conclusion on the ruling requested.]

Bulletin No. 2024–1 91 January 2, 2024
F. PROCEDURAL MATTERS
1. Revenue Procedure 2024-1 Statements
a. [Provide the statement required by section 7.01(4) regarding whether any return of the taxpayer, a related party within
the meaning of § 267 or § 707(b)(1), or a member of an affiliated group of which the taxpayer is also a member within
the meaning of § 1504, or any predecessor would be affected by the requested letter ruling or determination letter, and
whether any such return is currently under examination, before Appeals, or before a Federal court, or was previously under
examination, before Appeals, or before a Federal court.]
b. [Provide the statement required by section 7.01(5)(a) regarding whether the Service previously ruled on the same or similar
issue for the taxpayer, a related party, or a predecessor. Please further note that if a reduced user fee is being submitted, a
certification of eligibility for the reduced fee must be included with the ruling request.]
c. [Provide the statement required by section 7.01(5)(b) regarding whether the taxpayer, a related party, a predecessor, or any
representatives previously submitted a request (including an application for change in method of accounting) involving the
same or similar issue but withdrew the request before a letter ruling or determination letter was issued.]
d. [Provide the statement required by section 7.01(5)(c) regarding whether the taxpayer, a related party, or a predecessor
previously submitted a request (including an application for change in method of accounting) involving the same or a similar
issue that is currently pending with the Service.]
e. [Provide the statement required by section 7.01(5)(d) regarding whether, at the same time as this request, the taxpayer or a
related party is presently submitting another request (including an application for change in method of accounting) involving
the same or similar issue to the Service.]
f. [Provide the statement required by section 7.01(5)(e) regarding whether the taxpayer or a related party had, or has scheduled,
a pre-submission conference involving the same or a similar issue.]
g. [If the letter ruling request involves the interpretation of a substantive provision of an income or estate tax treaty, provide the
statement required by section 7.01(6) regarding whether the tax authority of the treaty jurisdiction has issued a ruling on the
same or similar issue for the taxpayer, a related party, or a predecessor; whether the same or similar issue is being examined,
or has been settled, by the tax authority of the treaty jurisdiction or is otherwise the subject of a closing agreement in that
jurisdiction; and whether the same or similar issue is being considered by the competent authority of the treaty jurisdiction.]
h. [If the letter ruling request involves a transaction between a taxpayer and a related party and either the taxpayer or the related
party is located in a foreign country, provide the statement required by section 7.01(7) regarding whether this letter ruling
potentially relates to any one of these categories (include all that apply): Preferential Regime; Transfer Pricing; Downward
Adjustment; Treaty Permanent Establishment; Related Party Conduit.]
i. [Provide the statement required by section 7.01(9) regarding whether the law in connection with the letter ruling request is
uncertain and whether the issue is adequately addressed by relevant authorities.]
j. [If the taxpayer determines that there are no contrary authorities, a statement in the request to this effect should be included.
See section 7.01(10).]
k. [If the taxpayer wants to have a conference on the issues involved in the letter ruling request, the ruling request should
contain a statement to that effect. See section 7.02(6).]
l. [If the taxpayer is requesting a copy of any document related to the letter ruling request to be sent by fax, electronic
facsimile, or encrypted email attachment, the ruling request should contain a statement to that effect. See section 7.02(5).]
m. [If the taxpayer is requesting separate letter rulings on multiple issues, the letter ruling request should contain a statement to
that effect. See section 7.02(1).]
n. [If the taxpayer is seeking to obtain the user fee provided in paragraph (A)(5)(a) of Appendix A for substantially identical
letter rulings, the letter ruling request must contain the statements required by section 15.07.]
2. Administrative
a. [The ruling request should state: “The deletion statement and checklist required by Rev. Proc. 2024-1 are enclosed.” See
sections 7.01(12) and 7.01(18).]
b. [The ruling request should state: “The required user fee of $ (Insert the amount of the fee) has been paid through www.pay.
gov” See section 15.09 and Appendix A.]
c. [If the taxpayer’s authorized representative is to sign the letter ruling request or is to appear before the Service in connection
with the request, the ruling request should state: “A Power of Attorney is enclosed.” See sections 7.01(14), 7.01(15), and
7.02(2).]
Sincerely yours,
(Insert the name of the taxpayer or the taxpayer’s authorized representative)
By:

January 2, 2024 92 Bulletin No. 2024–1
Signature Date
Typed or printed name of
person signing request
DECLARATION: [See section 7.01(16).]
Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my
knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete.
(Insert the name of the taxpayer)
By:
_____________
Signature Title Date
(must be signed by taxpayer, not by taxpayer’s representative, see section 7.01(16)(b) of this revenue procedure)
Typed or printed name of
person signing declaration
[If the taxpayer is a corporation that is a member of an affiliated group filing consolidated returns, the above declaration must also be
signed and dated by an officer of the common parent of the group. See section 7.01(16).]

Bulletin No. 2024–1 93 January 2, 2024
APPENDIX C
CHECKLIST
IS YOUR LETTER RULING REQUEST COMPLETE?
INSTRUCTIONS
The Service will be able to respond more quickly to your letter ruling request if it is carefully prepared and complete. Use this
checklist to ensure that your request is in order. Complete the four items of information requested before the checklist. Answer each
question by circling “Yes,” “No,” or “N/A.” When a question contains a place for a page number, insert the page number (or numbers)
of the request that gives the information called for by a “Yes” answer to a question. Sign and date the checklist (as taxpayer or
authorized representative) and place it on top of your request.
If you are an authorized representative submitting a request for a taxpayer, you must include a completed checklist with the request
or the request will either be returned to you or substantive consideration of it will be deferred until a completed checklist is submitted.
If you are a taxpayer preparing your own request without professional assistance, an incomplete checklist will not cause the
return of your request or defer substantive consideration of your request. Y ou should still complete as much of the checklist as
possible and submit it with your request.
TAXPAYER’S NAME
TAXPAYER’S I.D. NO.
ATTORNEY/P.O.A.
PRIMARY CODE SECTION
CIRCLE ONE ITEM
Yes No 1. Does your request involve an issue under the jurisdiction of the Associate Chief Counsel (Corporate), the Associ-
ate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), the Associate Chief Coun-
sel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate
Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), or the Associate
Chief Counsel (Procedure and Administration)? See section 3 of Rev. Proc. 2024-1, this revenue procedure. For
issues under the jurisdiction of other offices, see section 4 of this revenue procedure. (Hereafter, all references are
to this revenue procedure unless otherwise noted.)
Yes No 2. Have you read Rev. Proc. 2024-1, Rev. Proc. 2024-3, and Rev. Proc. 2024-7, this Bulletin, to see if part or all of
the request involves a matter on which letter rulings are not issued or are ordinarily not issued?
Yes No N/A 3. If your request involves a matter on which letter rulings are not ordinarily issued, have you given compelling
reasons to justify the issuance of a letter ruling? Before preparing your request, you may want to call the branch
in the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment Taxes), the Office of Associate Chief Counsel (Financial Institutions
and Products), the Office of Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief
Counsel (International), the Office of Associate Chief Counsel (Passthroughs and Special Industries), or the Of-
fice of Associate Chief Counsel (Procedure and Administration) responsible for substantive interpretations of the
principal Internal Revenue Code section on which you are seeking a letter ruling to discuss the likelihood of an
exception. For matters under the jurisdiction of—
(a) the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Employee Bene-
fits, Exempt Organizations, and Employment Taxes), the Office of Associate Chief Counsel (Financial Institutions
and Products), the Office of Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief
Counsel (Passthroughs and Special Industries), or the Office of the Associate Chief Counsel (Procedure and Ad-
ministration), the appropriate branch to call may be obtained by calling (202) 317-5221 (not a toll-free call);
(b) the Office of the Associate Chief Counsel (International), the appropriate branch to call may be obtained by
calling (202) 317-3800 (not a toll-free call).

January 2, 2024 94 Bulletin No. 2024–1
Yes No N/A 4. If the request involves a retirement plan qualification matter relating to § 401(a), § 409, or § 4975(e)(7), have you
Page __ demonstrated that the request satisfies section 4.02(12) of Rev. Proc. 2024-3, this Bulletin, for a ruling?
Yes No N/A 5. If the request deals with a completed transaction, have you filed a return containing a tax position on the completed
Page __ transaction? See section 5.01.
Yes No 6. Are you requesting the letter ruling on a hypothetical situation or question? See section 6.12.
Yes No 7. Are you requesting the letter ruling on alternative plans of a proposed transaction? See section 6.12.
Yes No 8. Are you requesting the letter ruling for only part of an integrated transaction?
Yes No 9. Are you requesting the letter ruling for a business, trade, industrial association, or similar group concerning the
application of tax law to its members? See section 6.05.
Yes No 10. Are you requesting the letter ruling for a foreign government or its political subdivision? See section 6.07.
Yes No 11. Have you included a complete statement of all the facts relevant to the transaction? See section 7.01(1).
Page __
Yes No N/A 12. Have you submitted with the request true copies of all wills, deeds, and other documents relevant to the trans-
action, and labeled and attached them in alphabetical sequence? See section 7.01(2).
Yes No N/A 13. Have you submitted with the request a copy of all applicable foreign laws, and certified English translations
of documents that are in a language other than English or of foreign laws in cases where English is not the official
language of the foreign country involved? See section 7.01(2).
Yes No 14. Have you included an analysis of facts and their bearing on the issues? Have you included, rather than merely
incorporated by reference, all material facts from the documents in the request? See section 7.01(3).
Yes No 15. Have you included the required statement regarding whether any return of the taxpayer (or any related party
Page __ within the meaning of § 267 or § 707(b)(1), or any member of an affiliated group of which the taxpayer is also
a member within the meaning of § 1504, or any predecessor) would be affected by the requested letter ruling or
determination letter and whether any such return is currently or was previously under examination, before Appeals,
or before a Federal court? See section 7.01(4).
Yes No 16. Have you included the required statement regarding whether the Service previously ruled on the same or similar
Page __ issue for the taxpayer, a related party, or a predecessor? See section 7.01(5)(a).
Yes No 17. Have you included the required statement regarding whether the taxpayer, a related party, a predecessor, or
Page __ any representatives previously submitted a request (including an application for change in method of accounting)
involving the same or similar issue but withdrew the request before the letter ruling or determination letter was
issued? See section 7.01(5)(b).
Yes No 18. Have you included the required statement regarding whether the taxpayer, a related party, or a predecessor
Page __ previously submitted a request (including an application for change in method of accounting) involving the same
or similar issue that is currently pending with the Service? See section 7.01(5)(c).
Yes No 19. Have you included the required statement regarding whether, at the same time as this request, the taxpayer or a
Page __ related party is presently submitting another request (including an application for change in method of accounting)
involving the same or similar issue to the Service? See section 7.01(5)(d).
Yes No 20. Have you included the required statement regarding whether the taxpayer or a related party had, or has scheduled,
Page __ a pre-submission conference involving the same or a similar issue? See section 7.01(5)(e).

Bulletin No. 2024–1 95 January 2, 2024
Yes No N/A 21. If your request involves the interpretation of a substantive provision of an income or estate tax treaty, have you
Page __ included the required statement regarding whether the tax authority of the treaty jurisdiction has issued a ruling
on the same or similar issue for the taxpayer, a related party, or a predecessor; whether the same or similar issue is
being examined, or has been settled, by the tax authority of the treaty jurisdiction or is otherwise the subject of a
closing agreement in that jurisdiction; and whether the same or similar issue is being considered by the competent
authority of the treaty jurisdiction? See section 7.01(6).
Yes No N/A 22. If your request involves a transaction between a taxpayer and a related party and either the taxpayer or the
Page __ related party is located in a foreign country, have you included the required statement regarding whether the letter
ruling relates to any one of these categories (include all that apply: Preferential Regime; Transfer Pricing; Down-
ward Adjustment; Treaty Permanent Establishment; Related Party Conduit? See section 7.01(7).
Yes No N/A 23. If your request is for recognition of Indian tribal government status or status as a political subdivision of an
Page __ Indian tribal government, does your request contain a letter from the Bureau of Indian Affairs regarding the tribe’s
status? See section 7.01(8), which states that taxpayers are encouraged to submit this letter with the request and
provides the address for the Bureau of Indian Affairs.
Yes No 24. Have you included the required statement of relevant authorities in support of your views? See section 7.01(9).
Page __
Yes No 25. Have you included the required statement regarding whether the law in connection with the request is uncertain
Page __ and whether the issue is adequately addressed by relevant authorities? See section 7.01(9).
Yes No 26. Does your request discuss the implications of any legislation, tax treaties, court decisions, regulations, notices,
Page __ revenue rulings, or revenue procedures that you determined to be contrary to the position advanced? See section
7.01(10), which states that taxpayers are encouraged to inform the Service of such authorities.
Yes No N/A 27. If you determined that there are no contrary authorities, have you included a statement to this effect in your
Page __ request? See section 7.01(10).
Yes No N/A 28. Have you included in your request a statement identifying any pending legislation that may affect the proposed
Page __ transaction? See section 7.01(11).
Yes No 29. Have you included the deletion statement required by § 6110 and placed it on the top of the letter ruling request
as required by section 7.01(12)(b)?
Yes No 30. Have you (or your authorized representative) signed and dated the request or separately transmitted a signature
Page __ in an acceptable electronic form? See section 7.01(13).
Yes No N/A 31. If the request is signed by your representative or if your representative will appear before the Service in con-
nection with the request, is the request accompanied by a properly prepared and signed power of attorney with the
signatory’s name typed or printed? See section 7.01(15).
Yes No 32. Have you signed, dated, and included the penalties of perjury statement in the format required by section 7.01(16)?
Page __
Yes No N/A 33. If you are requesting separate letter rulings on different issues involving one factual situation, have you included
Page __ a statement to that effect in each request? See section 7.02(1).
Yes No N/A 34. If you want copies of the letter ruling sent to a representative, does the power of attorney contain a statement
to that effect? See section 7.02(2).
Yes No N/A 35. If you do not want a copy of the letter ruling to be sent to any representative, does the power of attorney contain
a statement to that effect? See section 7.02(2).
Yes No N/A 36. If you are making a two-part letter ruling request, have you included a summary statement of the facts you
believe to be controlling? See section 7.02(3).

January 2, 2024 96 Bulletin No. 2024–1
Yes No N/A 37. If you want your letter ruling request to be processed ahead of the regular order or by a specific date, have you
Page __ requested expedited handling in the manner required by section 7.02(4) and stated a compelling need for such ac-
tion in the request? See section 7.02(4).
Yes No N/A 38. If you are requesting a copy of any document related to the letter ruling request to be sent by fax or electronic
Page __ facsimile, have you included a statement to that effect? See section 7.02(5).
Yes No N/A 39. If you are requesting a copy of any document related to the letter ruling request to be sent by encrypted email
attachment, have you specified an acceptable encryption method to be used and included the appropriate MOUs
from Appendices G and H, signed and dated by the taxpayer? See section 7.02(5) and 7.04(3).
Yes No N/A 40. If you want to have a conference on the issues involved in the request, have you included a request for conference
Page __ in the letter ruling request? See section 7.02(6).
Yes No N/A 41. If you are submitting your request on paper, are you submitting additional copies if necessary? See section
7.04(1).
Yes No N/A 42. If you are submitting your request by electronic facsimile or encrypted email attachment, have you provided
clear titles for documents and files, and broken up the request into smaller components for transmission if neces-
sary? See section 7.04(2) and (3).
Yes No N/A 43. If you are submitting your request by encrypted email attachment, have you used an acceptable file format and
included the appropriate MOUs from Appendices G and H, signed and dated by the taxpayer? See section 7.04(3).
Yes No 44. Have you paid the correct user fee through www.pay.gov? See section 15 and Appendix A to determine the
correct amount.
Yes No N/A 45. If you qualify for a reduced user fee because your gross income is less than $250,000, have you included the
Page __ required certification? See paragraphs (A)(4)(a) and (B)(1) of Appendix A.
Yes No N/A 46. If you qualify for a reduced user fee because your gross income is less than $1 million, have you included the
Page __ required certification? See paragraphs (A)(4)(b) and (B)(1) of Appendix A.
Yes No N/A 47. If you qualify for the user fee for substantially identical letter rulings, have you included the required information?
Page __ See section 15.07(2) and paragraph (A)(5)(a) of Appendix A.
Yes No N/A 48. If you qualify for the user fee for a § 301.9100 request to extend the time for filing an identical change in method
Page __ of accounting on a single Form 3115, Application for Change in Accounting Method, have you included the re-
quired information? See section 15.07(4) and paragraph (A)(5)(d) of Appendix A.
Yes No N/A 49. If your request is covered by any of the checklists, guideline revenue procedures, notices, safe harbor revenue
Rev. Proc. procedures, or other special requirements listed in Appendix F, have you complied with all of the requirements of
__________ the applicable revenue procedure or notice?
__________ List other applicable revenue procedures or notices, including checklists, used or relied upon in the preparation of
__________ this letter ruling request (Cumulative Bulletin or Internal Revenue Bulletin citation not required).
Yes No N/A 50. If you are requesting relief under § 7805(b) (regarding retroactive effect), have you complied with all of the
Page __ requirements in section 11.11?
Yes No N/A 51. If you are requesting relief under § 301.9100 for a late entity classification election, have you included a
Page __ statement that complies with section 4.04 of Rev. Proc. 2009-41, 2009-39 I.R.B. 439? See section 5.03(5) of this
revenue procedure.
Yes No N/A 52. If you are requesting relief under § 301.9100, and your request involves a year that is currently under
Page __ examination or with Appeals, have you included the required notification, which also provides the name and tele-
phone number of the examining agent or Appeals officer? See section 7.01(4).

Bulletin No. 2024–1 97 January 2, 2024
Yes No 53. If you are requesting relief under § 301.9100, have you included the affidavit(s) and declaration(s) required by
§ 301.9100-3(e)? See section 5.03(1).
Yes No N/A 54. If you are requesting relief under § 301.9100–3, and the period of limitations on assessment under § 6501(a)
will expire for any year affected by the requested relief before the anticipated receipt of a letter ruling, have you
secured consent under § 6501(c)(4) to extend the period of limitations on assessment for the year(s) at issue? See
section 5.03(2).
Yes No 55. Have you addressed your request to the attention of the Associate Chief Counsel (Corporate), the Associate
Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting),
the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), the
Associate Chief Counsel (Procedure and Administration), the Deputy Associate Chief Counsel (Employee Bene-
fits), or the Deputy Associate Chief Counsel (Exempt Organizations and Employment Taxes), as appropriate? The
mailing address for packages submitted on paper is:
Internal Revenue Service
Attn: CC:PA:LPD:TSS
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044
If a private delivery service is used, the address is:
Internal Revenue Service
Attn: CC:PA:LPD:TSS, Room 5336
1111 Constitution Ave., NW
Washington, DC 20224
Packages submitted on paper should be marked RULING REQUEST SUBMISSION. Improperly addressed re-
quests may be delayed (sometimes for over a week) in reaching CC:PA:LPD:TSS for initial processing.
_______________________
Signature Title or Authority Date
Typed or printed name of
person signing checklist

January 2, 2024 98 Bulletin No. 2024–1
APPENDIX D
ADDITIONAL CHECKLIST FOR GOVERNMENT PICK-UP PLAN RULING REQUESTS
In order to assist Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) in processing a
ruling request involving government pick-up plans, in addition to the items in Appendix C please check the following list.
Yes No N/A
Page ___
1. Is the plan qualified under § 401(a) of the Code? (Evidence of qualification or representation that the plan is
qualified.)
Yes No N/A
Page ___
2. Is the organization that established the plan a State or political subdivision thereof, or any agency or instrumen-
tality of the foregoing? An example of this would be a representation that the organization that has established the
plan is a political subdivision or municipality of the State.
Yes No N/A
Page ___
3. Is there specific information regarding who are the eligible participants?
Yes No N/A
Page ___
4. Are the contributions that are the subject of the ruling request mandatory employee contributions? These contribu-
tions must be for a specified dollar amount or a specific percentage of the participant’s compensation and the dollar
amount or percentage of compensation cannot be subject to change.
Yes No N/A
Page ___
5. Does the plan provide that the participants do not have the election to opt in and/or out of the plan?
Yes No N/A
Page ___
6. Are copies of the enacting legislation providing that the contributions although designated as employee contribu-
tions are being paid by the employer in lieu of contributions by the employee included?
Yes No N/A
Page ___
7. Are copies of the specific enabling authorization that provides the employee must not have the option of choosing
to receive the contributed amounts directly instead of having them paid by the employer to the plan included? For
example, a resolution, ordinance, plan provision, or collective bargaining agreement could specify this information.

Bulletin No. 2024–1 99 January 2, 2024
APPENDIX E
ADDITIONAL CHECKLIST FOR CHURCH PLAN RULING REQUESTS
In order to assist Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) in processing a
church plan ruling request, in addition to the items in Appendix C, please check the following list.
Yes No N/A
Page ___
1. Is there specific information showing that the submission is on behalf of a plan established by a named church or
convention or association of churches? The information must show how the sponsoring organization, if not a church
or convention or association of churches, is controlled by, or associated with, the named church or convention or
association of churches. For example, the board of directors of the sponsoring organization may be made up of
members of the named church, or the sponsoring organization might be listed in the church’s official directory of
related organizations whose mission is to further the objectives of the church. In order to be considered associated
with a church or convention or association of churches, the organization must share common religious bonds and
convictions with that church or convention or association of churches.
Yes No N/A
Page ___
2. Is there specific information showing that the organization that has established the plan is a tax-exempt organiza-
tion as described in § 501 of the Code?
Yes No N/A
Page ___
3. Is there a representation that the plan for which the ruling is being requested is qualified under § 401(a) of the
Code or meets the requirements of § 403(b) of the Code?
Yes No N/A
Page ___
4. Does the ruling request clearly state who are the eligible participants and the name of the employer of these eli-
gible participants?
Yes No N/A
Page ___
5. Is there a representation that none of the eligible participants are or can be considered employed in connection
with one or more unrelated trades or businesses within the meaning of § 513 of the Code?
Yes No N/A
Page ___
6. Is there a representation that all of the eligible participants are or will be employed by the named church or con-
vention or association of churches, and will not include employees of for-profit entities? An example of an eligible
employee includes a duly ordained, commissioned, or licensed minister of a church in the exercise of his or her
ministry.
Yes No N/A
Page ___
7. Is there specific information showing an existing plan committee whose principal purpose or function is the ad-
ministration or funding of the plan? This committee must be controlled by or associated with the named church or
convention or association of churches.
Yes No N/A
Page ___
8. Is the composition of the committee stated?
Yes No N/A
Page ___
9. Did the plan sponsor provide a written notice to interested persons that a letter ruling under § 414(e) of the Code
on behalf of a church plan will be submitted to the IRS? (see Rev. Proc. 2011-44).
Yes No N/A
Page ___
10. Does the ruling request include a copy of the notice?
Yes No N/A
Page ___
11. Is there a representation as to whether an election has ever been made under § 1.410(d)-1 of the Federal Income
Tax Regulations to apply certain provisions of the Code and ERISA to the plan?

January 2, 2024 100 Bulletin No. 2024–1
APPENDIX F
CHECKLISTS, GUIDELINE REVENUE PROCEDURES, NOTICES, SAFE HARBOR REVENUE PROCEDURES,
AND AUTOMATIC CHANGE REVENUE PROCEDURES
Specific revenue procedures and notices supplement the general instructions for requests ex-
plained in section 7 of this revenue procedure and apply to requests for letter rulings or determi-
nation letters regarding the Code sections and matters listed in this section.
Checklists, guideline reve-
nue procedures, and notices
.01 For requests relating to the following Code sections and subject matters, refer to the following
checklists, guideline revenue procedures, and notices.
CODE OR REGULATION
SECTION
REVENUE PROCEDURE AND NOTICE
103, 141 - 150, 1394,
1400L(d), 1400N(a), 1400U-
1, 1400U-3, 7478, and 7871
Issuance of state or local
obligations
Rev. Proc. 96-16, 1996-1 C.B. 630 (for a reviewable ruling under § 7478 and a nonreviewable
ruling); Rev. Proc. 88-31, 1988-1 C.B. 832 (for approval of areas of chronic economic distress);
and Rev. Proc. 82-26, 1982-1 C.B. 476 (for “on behalf of” and similar issuers). For approval of
areas of chronic economic distress, Rev. Proc. 88-31 explains how this request for approval must
be submitted to the Assistant Secretary for Housing/Federal Housing Commissioner of the De-
partment of Housing and Urban Development.
1.166-2(d)(3)
Uniform express determina-
tion letter for making election
Rev. Proc. 92-84, 1992-2 C.B. 489.
Subchapter C-Corporate
Distributions, Adjustments,
Transfers, and Reorganiza-
tions
Rev. Proc. 77-37, 1977-2 C.B. 568, as amplified by Rev. Proc. 77-41, 1977-2 C.B. 574, Rev. Proc.
83-81, 1983-2 C.B. 598, and as modified by Rev. Proc. 89-30, 1989-1 C.B. 895 (see also Rev.
Proc. 2024-3, this Bulletin); Rev. Proc. 84-42, 1984-1 C.B. 521; Rev. Proc. 86-42, 1986-2 C.B.
722; Rev. Proc. 89-50, 1989-2 C.B. 631; Rev. Proc. 2017-52, 2017-41 I.R.B. 283; and Rev. Proc.
2018-53, 2018-43 I.R.B. 667.
301
Nonapplicability on sales of
stock of employer to defined
contribution plan
Rev. Proc. 87-22, 1987-1 C.B. 718.
302, 311
Checklist questionnaire
Rev. Proc. 86-18, 1986-1 C.B. 551; and Rev. Proc. 77-41, 1977-2 C.B. 574.
302(b)(4)
Checklist questionnaire
Rev. Proc. 81-42, 1981-2 C.B. 611.
311
Checklist questionnaire
Rev. Proc. 86-16, 1986-1 C.B. 546.
332
Checklist questionnaire
Rev. Proc. 90-52, 1990-2 C.B. 626.
338
Extension of time to make
elections
Rev. Proc. 2003-33, 2003-1 C.B. 803, provides guidance as to how an automatic extension of time
under § 301.9100-3 of the Treasury Regulations may be obtained to file elections under § 338.
Rev. Proc. 2003-33 also informs taxpayers who do not qualify for the automatic extension of the
information necessary to obtain a letter ruling.
351
Checklist questionnaire
Rev. Proc. 83-59, 1983-2 C.B. 575
355
Checklist questionnaire
Rev. Proc. 2017-52, 2017-41 I.R.B. 283, and Rev. Proc. 2018-53, 2018-43 I.R.B. 667.
368(a)(1)(E)
Checklist questionnaire
Rev. Proc. 81-60, 1981-2 C.B. 680.

Bulletin No. 2024–1 101 January 2, 2024
412, 4971(b)
Additional tax (on failure
to meet minimum funding
standards)
Rev. Proc. 81-44, 1981-2 C.B. 618, provides guidance for requesting a waiver of the 100 percent
tax imposed under § 4971(b) on a pension plan that fails to meet the minimum funding standards
of § 412.
412(c)
Minimum funding standards
Rev. Proc. 2004-15, 2004-1 C.B. 490, provides guidance for requesting a waiver of the minimum
funding standards.
412(c)(7)(B)
Minimum funding standards
- restrictions on plan amend-
ments
Rev. Proc. 79-62, 1979-2 C.B. 576 provides guidance for requesting a determination that a plan
amendment is reasonable and provides for only de minimis increases in plan liabilities in accor-
dance with former § 412(f)(2)(A) (now § 412(c)(7)(B)(i)).
412(d)(2)
Minimum funding standards
- certain retroactive plan
amendments
Rev. Proc. 94-42, 1994-1 C.B. 717, as modified by Rev. Proc. 2024-4, this Bulletin, sets forth
procedures under which a plan sponsor may file notice with and obtain approval for a retroactive
amendment described in § 412(d)(2) (formerly § 412(c)(8)) and § 302(d)(2) of the Employee Re-
tirement Income Security Act of 1974 (ERISA) that reduces prior accrued benefits.
414(e)
Church plans
Rev. Proc. 2011-44, 2011-39 I.R.B. 445 provides supplemental procedures for requesting a ruling
relating to church plans under section 414(e). Rev. Proc. 2011-44 provides that plan participants
and other interested persons must receive a notice when a letter ruling is requested and a copy of
the notice must be submitted as part of the ruling request. Rev. Proc. 2011-44 also provides pro-
cedures for the Service to receive and consider comments about the ruling request from interested
persons. See Appendix E of this revenue procedure.
414(r)
Qualified separate lines of
business – administrative
scrutiny
Rev. Proc. 93-41, 1993-2 C.B. 536, sets forth procedures relating to the issuance of an administra-
tive scrutiny determination, which is a determination by the Service as to whether a separate line
of business satisfies the requirement of administrative scrutiny, within the meaning of § 1.414(r)-
6, for the testing year.
461(h)
Alternative method for the in-
clusion of common improve-
ment costs in basis
Rev. Proc. 92-29, 1992-1 C.B. 748.
482
Advance pricing agreements
Rev. Proc. 2015-40, 2015-35 I.R.B. 236, and Rev. Proc. 2015-41, 2015-35 I.R.B. 263.
521
Appeal procedure with regard
to adverse determination
letters and revocation or
modification of exemption
letter rulings and determina-
tion letters
Rev. Proc. 2024-5, this Bulletin.
817(h)
Closing agreement for inad-
vertent failures of variable
contracts
Rev. Proc. 2008-41, 2008-2 C.B. 155.
860
Self Determination of Defi-
ciency Dividend
Rev. Proc. 2009-28, 2009-20 I.R.B. 1011.

January 2, 2024 102 Bulletin No. 2024–1
877, 2107, and 2501(a)(3)
Individuals who lose U.S. cit-
izenship or cease to be taxed
as long-term U.S. residents
with a principal purpose to
avoid U.S. taxes
Notice 97-19, 1997-1 C.B. 394, as modified by Notice 98-34, 1998-2 C.B. 29, and as obsoleted in
part by Notice 2005-36, 2005-1 C.B. 1007.
1059(c)(4)
Fair market value of stock
for purposes of election
Rev. Proc. 86-33, 1987-29 C.B. 402, provides guidance to corporate taxpayers on how to make
the election under section 1059(c)(4) and establish the fair market value of stock for purposes
of that election. It provides an automatic procedure to value publicly traded stock and valuation
procedures for other stock.
1362(b)(5) and 1362(f)
Relief for late S corporation
and related elections under
certain circumstances
Rev. Proc. 2013-30, 2013-36 I.R.B. 173.
1362(b)(5) and 301.7701-3
Automatic extensions of time
for late S corporation election
and late corporate entity
classification
Rev. Proc. 2013-30, 2013-36 I.R.B. 173.
1.1502-13(e)(3)
Consent to treat intercompa-
ny transactions on a separate
entity basis and revocation of
this consent
Rev. Proc. 2009-31, 2009-27 I.R.B. 107.
1.1502-75(b)
Consent to Be Included in
a Consolidated Income Tax
Return
Rev. Proc. 2014-24, 2014-13 I.R.B. 879, provides a determination that certain subsidiary cor-
porations are treated as if they had filed a Form 1122, Authorization and Consent of Subsidiary
Corporation To Be Included in a Consolidated Income Tax Return, even though they failed to do
so. Rev. Proc. 2014-24 also informs taxpayers who do not qualify for the automatic determination
of the procedure for requesting such determination.
1.1502-76(a)(1)
Consent to file a consolidated
return where member(s) of
the affiliated group use a 52-
53 week taxable year
Rev. Proc. 89-56, 1989-2 C.B. 643, as modified by Rev. Proc. 2006-21, 2006-1 C.B. 1050.
1504(a)(3)(A) and (B)
Waiver of application of
§ 1504(a)(3)(A) for certain
corporations
Rev. Proc. 2002-32, 2002-1 C.B. 959, as modified by Rev. Proc. 2006-21, 2006-1 C.B. 1050.
1552
Consent to elect or change
method of allocating affil-
iated group’s consolidated
Federal income tax liability
Rev. Proc. 90-39, 1990-2 C.B. 365, as clarified by Rev. Proc. 90-39A, 1990-2 C.B. 367, and as
modified by Rev. Proc. 2006-21, 2006-1 C.B. 1050.
2642
Allocations of genera-
tion-skipping transfer tax
exemption
Rev. Proc. 2004-46, 2004-2 C.B. 142, provides an alternative method for requesting relief to
make a late allocation of the generation-skipping transfer tax exemption. Rev. Proc. 2004-46 also
informs taxpayers who are denied relief or who are outside the scope of the revenue procedure of
the information necessary for obtaining a letter ruling.

Bulletin No. 2024–1 103 January 2, 2024
2652(a)(3)
Reverse qualified terminable
interest property elections
Rev. Proc. 2004-47, 2004-2, C.B. 169, provides an alternative method for certain taxpayers to
obtain an extension of time to make a late reverse qualified terminable interest property election
under § 2652(a)(3). Rev. Proc. 2004-47 also informs taxpayers who are denied relief or who are
outside the scope of the revenue procedure of the information necessary to obtain a letter ruling.
4980B
Failure to satisfy continuation
coverage requirements of
group health plans
Rev. Proc. 87-28, 1987-1 C.B. 770 (treating references to former § 162(k) as if they were refer-
ences to § 4980B).
7701
Relief for a late classification
election for a newly formed
entity
Rev. Proc. 2009-41, 2009-39 I.R.B. 439.
7701(a)(40) and 7871(d)
Indian tribal governments
and subdivision of Indian
tribal governments
Rev. Proc. 84-37, 1984-1 C.B. 513, as modified by Rev. Proc. 86-17, 1986-1 C.B. 550, and this
revenue procedure (provides guidelines for obtaining letter rulings recognizing Indian tribal
government or tribal government subdivision status; also provides for inclusion in list of fed-
erally recognized Indian tribes published annually by the Department of the Interior, Bureau
of Indian Affairs, or in list of recognized subdivisions of Indian tribal governments in revised
versions of Rev. Proc. 84-36, 1984-1 C.B. 510, as modified and made permanent by Rev. Proc.
86-17).
301.7701-2(a)
Classification of undivided
fractional interests in rental
real estate
Rev. Proc. 2002-22, 2002-1 C.B. 733 (specifies the conditions under which the Service will con-
sider a letter ruling request that an undivided fractional interest in rental real property (other than
a mineral property as defined in § 614) is not an interest in a business entity).
301.7701-3
Automatic extensions of time
for late S corporation election
and late corporate entity
classification
Rev. Proc. 2013-30, 2013-36 I.R.B. 173.
301.9100-3
Extension of time to make
entity classification election
Rev. Proc. 2009-41, 2009-39 I.R.B. 439.
7702
Closing agreement for failure
to account for charges for
qualified additional benefits
Rev. Proc. 2008-38, 2008-2 C.B. 139.
7702
Closing agreement for failed
life insurance contracts
Rev. Proc. 2008-40, 2008-2 C.B. 151.
7702A
Closing agreement for inad-
vertent non-egregious failure
to comply with modified en-
dowment contract rules
Rev. Proc. 2008-39, 2008-2 C.B. 143.
7704(g)
Revocation of election
Notice 98-3, 1998-1 C.B. 333.

January 2, 2024 104 Bulletin No. 2024–1
SUBJECT MATTERSREVENUE PROCEDURE
Accounting periods; changes Rev. Proc. 2002-39, 2002-1 C.B. 1046, as clarified and modified by Notice 2002-72, 2002-2 C.B.
in period843, as modified by Rev. Proc. 2003-34, 2003-1 C.B. 856, and modified by Rev. Proc. 2003-
79, 2003-2 C.B. 1036; and this revenue procedure, for which sections 1, 2.01, 2.02, 2.05, 3.04,
5.02, 6.03, 6.05, 6.07, 6.11, 7.01(1), 7.01(2), 7.01(3), 7.01(4), 7.01(5), 7.01(6), 7.01(9), 7.01(10),
7.01(11), 7.01(14), 7.01(15), 7.01(16), 7.02(2), 7.02(4), 7.02(5), 7.02(6), 7.04, 7.05, 7.06, 7.08,
8.01, 8.03, 8.04, 8.05, 8.06, 10, 11, 15, 17, 18, Appendix A, and Appendix F are applicable.
Classification of liquidating Rev. Proc. 82-58, 1982-2 C.B. 847, as modified and amplified by Rev. Proc. 94-45, 1994-2 C.B.
trusts684, and as amplified by Rev. Proc. 91-15, 1991-1 C.B. 484 (checklist questionnaire), as modified
and amplified by Rev. Proc. 94-45.
Earnings and profits determi-Rev. Proc. 75-17, 1975-1 C.B. 677; this revenue procedure, sections 2.05, 3.04, 7, 8, and 10.05;
nationsand Rev. Proc. 2024-3, this Bulletin, section 3.01.
Estate, gift, and genera-Rev. Proc. 91-14, 1991-1 C.B. 482 (checklist questionnaire).
tion-skipping transfer tax
issues
Fast-track processing of letter Rev. Proc. 2023-26, 2023-33 I.R.B. 486.
ruling requests solely or
primarily under the jurisdic-
tion of the Associate Chief
Counsel (Corporate)
Intercompany transactions; Rev. Proc. 2009-31, 2009-27 I.R.B. 107.
election not to defer gain or loss
Leveraged leasingRev. Proc. 2001-28, 2001-1 C.B. 1156, and Rev. Proc. 2001-29, 2001-1 C.B. 1160.
Rate orders; regulatory agen-
cy; normalization
A letter ruling request that involves a question of whether a rate order that is proposed or issued
by a regulatory agency will meet the normalization requirements of § 168(f)(2) (pre-Tax Reform
Act of 1986, § 168(e)(3)) and former §§ 46(f) and 167(l) ordinarily will not be considered unless
the taxpayer states in the letter ruling request whether—
(1) the regulatory authority responsible for establishing or approving the taxpayer’s rates has re-
viewed the request and believes that the request is adequate and complete; and
(2) the taxpayer will permit the regulatory authority to participate in any Associate office confer-
ence concerning the request.
If the taxpayer or the regulatory authority informs a consumer advocate of the request for a letter
ruling and the advocate wishes to communicate with the Service regarding the request, any such
communication should be sent to: Internal Revenue Service, Associate Chief Counsel (Procedure
and Administration), Attn: CC:PA:LPD:TSS, P.O. Box 7604, Benjamin Franklin Station, Wash-
ington, DC 20044 (or, if a private delivery service is used: Internal Revenue Service, Associate
Chief Counsel (Procedure and Administration), Attn: CC:PA:LPD:TSS, Room 5336, 1111 Con-
stitution Ave., NW, Washington, DC 20224). These communications will be treated as third party
contacts for purposes of § 6110.
Unfunded deferred compen-
sation
Rev. Proc. 71-19, 1971-1 C.B. 698, as amplified by Rev. Proc. 92-65, 1992-2 C.B. 428. See Rev.
Proc. 92-64, 1992-2 C.B. 422, as modified by Notice 2000-56, 2000-2 C.B. 393, for the model
trust for use in Rabbi Trust Arrangements.
Safe harbor revenue proce-
dures
.02 For requests relating to the following Code sections and subject matters, refer to the following
safe harbor revenue procedures.
CODE OR REGULATION
SECTION
REVENUE PROCEDURE
23 and 36C
Adoption credit for foreign
adoptions
Rev. Proc. 2010-31, 2010-40 I.R.B. 413.

Bulletin No. 2024–1 105 January 2, 2024
103 and 141-150
Issuance of state or local
obligations
Rev. Proc. 2017-13, 2017-6 I.R.B. 787 (management contracts); and Rev. Proc. 2007-47, 2007-2
C.B. 108 (research agreements).
61
Utility Cost Recovery Securi-
tization Transactions
Rev. Proc. 2005-62, 2005-2 C.B. 507.
137
Exclusion for Employer
Reimbursements
Rev. Proc. 2010-31, 2010-40 I.R.B. 413.
162
Restaurant Small Wares
Costs
Rev. Proc. 2002-12, 2002-1 C.B. 374.
165
Losses from corrosive dry-
wall
Rev. Proc. 2010-36, 2010-42 I.R.B. 439.
165
Theft losses from fraudulent
investment arrangements
Rev. Proc. 2009-20, 2009-14 I.R.B. 749, as modified by Rev. Proc. 2011-58, 2011-50 I.R.B. 849.
167 and 168
Primary use of certain cable
network assets described
in asset class 48.42 of Rev.
Proc. 87-56, 1987-2 C.B. 674
Section 9 of Rev. Proc. 2015-12, 2015-2 I.R.B. 266.
168
Depreciation of original and
replacement tires for certain
vehicles
Rev. Proc. 2002-27, 2002-1 C.B. 802.
168
Depreciation of fiber optic
node and trunk line of a cable
system operator
Section 8 of Rev. Proc. 2015-12, 2015-2 I.R.B. 266.
168
Recovery periods of cer-
tain tangible assets used by
wireless telecommunication
carriers
Rev. Proc. 2011-22, 2011-18 I.R.B. 737
263, 471
Treatment of rotable spare
parts as inventory or depre-
ciable property
Rev. Proc. 2007-48, 2007-2 C.B. 110
263
Safe harbor methods for track
structure expenditures
Rev. Proc. 2002-65, 2002-2 C.B. 700; Rev. Proc. 2001-46, 2001-2 C.B. 263.
263
Determination whether
expenditures to maintain,
replace or improve wireline
network assets must be cap-
italized
Rev. Proc. 2011-27, 2011-18 I.R.B. 740.

January 2, 2024 106 Bulletin No. 2024–1
263
Determination whether
expenditures to maintain,
replace or improve wireless
network assets must be cap-
italized
Rev. Proc. 2011-28, 2011-18 I.R.B. 743.
263
Allocating success-based fees
paid in business acquisitions
or reorganizations
Rev. Proc. 2011-29, 2011-18 I.R.B. 746.
263
Electric trade and distribution
property assets
Rev. Proc. 2011-43, 2011-37 I.R.B. 326.
263A
Safe harbor methods for cer-
tain motor vehicle dealerships
Rev. Proc. 2010-44, 2010-49 I.R.B. 811.
280A
Safe harbor method to deter-
mine the amount of deduct-
ible expenses attributable
to certain business use of a
residence
Rev. Proc. 2013-13, 2013-6 I.R.B. 478.
280B
Certain structural modifica-
tions to a building not treated
as a demolition
Rev. Proc. 95-27, 1995-1 C.B. 704.
446
Film producer’s treatment of
certain creative property costs
Rev. Proc. 2004-36, 2004-1 C.B. 1063.
446
Bank’s treatment of uncol-
lected interest
Rev. Proc. 2007-33, 2007-1 C.B. 1289.
448
Nonaccrual-experience meth-
od - book safe harbor method
Rev. Proc. 2011-46, 2011-42 I.R.B. 518.
451
Safe harbor for capital cost
reduction payments
Rev. Proc. 2002-36, 2002-1 C.B. 993.
451
Treatment of gift cards issued
to customers in exchange for
returned merchandise
Rev. Proc. 2011-17, 2011-5 I.R.B. 441.
451
Safe harbor for certain mi-
nors’ trusts established under
the Indian Gaming Regulato-
ry Act (U.S.C. §§ 2701-2721)
Rev. Proc. 2011-56, 2011-49 I.R.B. 834.

Bulletin No. 2024–1 107 January 2, 2024
461
Safe harbor method for pay-
roll tax liabilities for compen-
sation
Rev. Proc. 2008-25, 2008-1 C.B. 686.
471
Estimating inventory shrink-
age
Rev. Proc. 98-29, 1998-1 C.B. 857.
471
Valuation of automobile deal-
er vehicle parts inventory
Rev. Proc. 2002-17, 2002-1 C.B. 676.
471
Valuation of remanufactured
cores
Rev. Proc. 2003-20, 2003-1 C.B. 445.
471 Valuation of heavy
equipment dealer parts
inventory
Rev. Proc. 2006-14, 2006-1 C.B. 350.
471
Rolling-average method of
accounting for inventories
Rev. Proc. 2008-43, 2008-2 C.B. 186.
475
Eligible positions
Rev. Proc. 2007-41, 2007-1 C.B. 1492.
584(a)
Qualification of a proposed
common trust fund plan
Rev. Proc. 92-51, 1992-1 C.B. 988.
642(c)(5)
Qualification of trusts as
pooled income funds
Rev. Proc. 88-53, 1988-2 C.B. 712.
664
Charitable remainder trusts
Rev. Proc. 2005-24, 2005-1 C.B. 909, as modified by Notice 2006-15, 2006-1 C.B. 501.
664(d)(1)
Qualification of trusts as
charitable remainder annuity
trusts
Rev. Proc. 2003-53, 2003-2 C.B. 230; Rev. Proc. 2003-54, 2003-2 C.B. 236; Rev. Proc. 2003-55,
2003-2 C.B. 242; Rev. Proc. 2003-56, 2003-2 C.B. 249; Rev. Proc. 2003-57, 2003-2 C.B. 257;
Rev. Proc. 2003-58, 2003-2 C.B. 262; Rev. Proc. 2003-59, 2003-2 C.B. 268; Rev. Proc. 2003-60,
2003-2 C.B. 274.
664(d)(2) and (3)
Qualification of trusts as
charitable remainder unitrusts
Rev. Proc. 2005-52, 2005-2 C.B. 326; Rev. Proc. 2005-53, 2005-2 C.B. 339; Rev. Proc. 2005-54,
2005-2 C.B. 353; Rev. Proc. 2005-55, 2005-2 C.B. 367; Rev. Proc. 2005-56, 2005-2 C.B. 383;
Rev. Proc. 2005-57, 2005-2 C.B. 392; Rev. Proc. 2005-58, 2005-2 C.B. 402; Rev. Proc. 2005-59,
2005-2 C.B. 412.
832
Insurance company premium
acquisition expenses
Rev. Proc. 2002-46, 2002-2 C.B. 105.
856(c)
Certain loans treated as real
estate assets
Rev. Proc. 2003-65, 2003-2 C.B. 336.
1031(a)
Qualification as a qualified
exchange accommodation
arrangement
Rev. Proc. 2000-37, 2000-2 C.B. 308, as modified by Rev. Proc. 2004-51, 2004-2 C.B. 294.

January 2, 2024 108 Bulletin No. 2024–1
1031
Safe harbor with respect to
exchanges of residential real
property
Rev. Proc. 2008-16, 2008-1 C.B. 547.
1031
Safe harbor for reporting gain
or loss on failed exchanges
Rev. Proc. 2010-14, 2010-12 I.R.B. 456.
1272(a)(6)
Proportional method of
accounting for original issue
discount on pools of credit
card receivables
Rev. Proc. 2013-26, 2013-22 I.R.B. 1160.
1286
Determination of reasonable
compensation under mort-
gage servicing contracts
Rev. Proc. 91-50, 1991-2 C.B. 778.
1362(f)
Automatic inadvertent
termination relief to certain
corporations
Rev. Proc. 2013-30, 2013-36 I.R.B. 173.
2056A
Qualified Domestic Trust
Rev. Proc. 96-54, 1996-2 C.B. 386.
2702(a)(3)(A) and 25.2702-
5(c)
Qualified Personal Residence
Trust
Rev. Proc. 2003-42, 2003-1 C.B. 993.
4051(a)(2)
Imposition of tax on heavy
trucks and trailers sold at
retail
Rev. Proc. 2005-19, 2005-1 C.B. 832.
1.7704-2(d)
New business activity of
existing partnership is closely
related to pre-existing busi-
ness
Rev. Proc. 92-101, 1992-2 C.B. 579.
SUBJECT MATTERSREVENUE PROCEDURE
Certain rent-to-own contracts
treated as leases
Rev. Proc. 95-38, 1995-2 C.B. 397.
Automatic change in
accounting period revenue
procedures
.03 For requests for an automatic change in accounting period, refer to the following automatic
change revenue procedures.
Rev. Proc. 2006-45, 2006-2 C.B. 851, as clarified and modified by Rev. Proc. 2007-64, 2007-2
C.B.
818 (certain corporations); Rev. Proc. 2006-46, 2006-2 C.B. 859 (certain partnerships, sub-
chapter S corporations, personal service corporations, and trusts); and Rev. Proc. 2003-62, 2003-2
C.B. 299 (individuals seeking a calendar year).
The Commissioner’s consent to an otherwise qualifying automatic change in accounting period
is granted only if the taxpayer timely complies with the applicable automatic change revenue
procedure.

Bulletin No. 2024–1 109 January 2, 2024
APPENDIX G
MEMORANDUM OF UNDERSTANDING ACKNOWLEDGING RISK WITH EMAIL
I acknowledge that there are risks associated with email, such as the possibility that sensitive taxpayer information could be inter-
cepted and viewed by unauthorized persons. I understand the importance of securing email using appropriate encryption, particularly
when transmitting sensitive or confidential tax-related information. I understand that encryption programs only encrypt the email
attachment and not the subject line or the body of the email itself, and that confidential information should not be included in the
subject line, the body of the email itself, or the file name of the attachment. By signing this agreement, I understand that sensitive or
confidential information should be sent only by encrypted email attachments in communicating with the IRS.
Even with encryption it is possible electronic communications could be intercepted. I acknowledge that the United States Govern-
ment does not guarantee the security of data transmitted electronically by email and accepts no liability, regardless of fault, for any
loss or damage sustained without negligence of United States Government employees.
(Name of Taxpayer)
(Title of Individual Signing Agreement)
SIGNATURE: _______________________________
DATE: ______________________________

January 2, 2024 110 Bulletin No. 2024–1
APPENDIX H
MEMORANDUMS OF UNDERSTANDING AGREEING TO USE ENCRYPTED EMAIL ATTACHMENTS
Agreement to use encrypted email attachments
(compressed Zip format)
.01
For requesters choosing to use encrypted email attachments in com-
pressed Zip format, submit the following MOU:
Agreement to Use Encrypted Email Attachments (Compressed Zip format)
Generally, the Office of Chief Counsel, Internal Revenue Service (Chief Counsel) communicates with taxpayers or their represen-
tatives by sending documents through the mail or via facsimile, or by telephone. In many cases communication by email is more
convenient for both the taxpayer and Chief Counsel. There are risks associated with email, such as the possibility sensitive taxpayer
information could be intercepted. If an email is intercepted, any personal information in the email could be viewed by unauthorized
persons. It is important to secure email using appropriate encryption, particularly when transmitting sensitive or confidential tax-re-
lated information. This agreement is intended to enhance the process of securely exchanging taxpayer data and other tax-related
information and increase efficiency of interaction between Chief Counsel and taxpayers or their representatives.
1. Communications
In order to communicate in a formal, efficient manner for tax issues, written communication is essential. Email is one form of written
communication; however, in order to protect sensitive information, additional safeguards are necessary for email communications
which are not generally required for paper documents. Chief Counsel and the taxpayer, by this agreement, consent to written com-
munications being transmitted via encrypted email attachments. In order to limit access to this information, Chief Counsel and the
taxpayer agree to designate participants and provide the list of participants in an addendum to this agreement. Only individuals des-
ignated as participants by Chief Counsel and the taxpayer on that list will be included in these communications. The taxpayer will be
responsible for providing an updated list when there are changes to their designated participants.
2. Encrypted Email Attachments
Chief Counsel uses SecureZIP®, a commercial program, to compress and encrypt email attachments that contain sensitive informa-
tion. The recipient of encrypted email attachments created using this utility may decrypt and view them by entering a password. The
recipient must first install a compatible “zip” software utility. In addition to SecureZIP®, compatible utilities include PKZIP®, and
ZIP Reader® by PKWARE®, which is a free Windows utility that enables users to process compressed and/or AES passphrase-en-
crypted files created by SecureZIP®, PKZIP® and other products that support these capabilities. SecureZIP and compatible utilities
only encrypt the email attachment and not the subject line nor the body of the email itself. To prevent interception and viewing of
sensitive or other confidential tax-related information by unauthorized persons, such information must not be included in the email
body or subject line.
3. Security
Both parties agree to work together to ensure the joint security of the information contained in the encrypted email attachment. Pur-
suant to this MOU, Chief Counsel certifies that its system used to transmit, store, or process data is designed, managed, and operated
in a secure manner in compliance with relevant laws, regulations, and policies. The taxpayer should also undertake steps to ensure
proper security protections are employed to transmit, receive, and store this information. By signing this agreement, the taxpayer
understands that sensitive or confidential information should be sent only by encrypted email attachment in communicating with the
IRS. Even with encryption it is possible electronic communications could be intercepted. By signing this agreement, the taxpayer
acknowledges that the United States Government does not guarantee the security of data transmitted electronically by email and ac-
cepts no liability, regardless of fault, for any loss or damage sustained without negligence of United States Government employees.
4. Costs
Both parties agree to bear all of their own costs on a nonreimbursable basis in complying with this agreement.
5. Timeline
This agreement is effective upon the signatures of both parties and will remain in effect for the duration of the matter in Chief Coun-
sel, including, but not limited to such time as the matter is on appeal or pending before other United States Government agencies
such as the Department of the Treasury or Department of Justice. As a new participant is added to the MOU, they are added to the

Bulletin No. 2024–1 111 January 2, 2024
addendum and both the MOU and the addendum remain part of the case or administrative file. If either the taxpayer or Chief Counsel
wishes to terminate this agreement before it expires, it may be done upon thirty (30) days’ advance notice. In the event of a security
incident, Chief Counsel may immediately terminate the agreement.
6 Additional Terms
Nothing in this agreement shall be construed as a waiver of any sovereign immunity of the United States Government. This agreement
is not intended to contravene in any way, the precedence or applicability of Federal law and shall be governed by and construed under
Federal law of the United States of America.
(Name of Taxpayer)
(Title of Individual Signing Agreement)
SIGNATURE: _______________________________
DATE: _______________________________
Office of Chief Counsel, Internal Revenue Service, United States of America
(Name of Counsel Employee)
(Title of Counsel Employee Signing Agreement)
SIGNATURE: _______________________________
DATE: _______________________________

January 2, 2024 112 Bulletin No. 2024–1
Addendum: Individuals and Email Addresses Authorized
Pursuant to this Memorandum of Understanding
Authorized Person NameAuthorized Email AddressPhone Number

Bulletin No. 2024–1 113 January 2, 2024
Agreement to use encrypted email attachments
(Adobe Acrobat Pro password encryption)
.02 For requesters choosing to use encrypted email attachments with Ado-
be Acrobat Pro password encryption, submit the following MOU:
Agreement to Use Encrypted Email Attachments (Adobe Acrobat Pro Password Encryption)
Generally, the Office of Chief Counsel, Internal Revenue Service (Chief Counsel) communicates with taxpayers or their represen-
tatives by sending documents through the mail or via facsimile, or by telephone. In many cases communication by email is more
convenient for both the taxpayer and Chief Counsel. There are risks associated with email, such as the possibility sensitive taxpayer
information could be intercepted. If an email is intercepted, any personal information in the email could be viewed by unauthorized
persons. It is important to secure email using appropriate encryption, particularly when transmitting sensitive or confidential tax-re-
lated information. This agreement is intended to enhance the process of securely exchanging taxpayer data and other tax-related
information and increase efficiency of interaction between Chief Counsel and taxpayers or their representatives.
1. Communications
In order to communicate in a formal, efficient manner for tax issues, written communication is essential. Email is one form of written
communication; however, in order to protect sensitive information, additional safeguards are necessary for email communications
which are not generally required for paper documents. Chief Counsel and the taxpayer, by this agreement, consent to written com-
munications being transmitted via encrypted email attachments. In order to limit access to this information, Chief Counsel and the
taxpayer agree to designate participants and provide the list of participants in an addendum to this agreement. Only individuals des-
ignated as participants by Chief Counsel and the taxpayer on that list will be included in these communications. The taxpayer will be
responsible for providing an updated list when there are changes to their designated participants.
2. Encrypted Email Attachments
Chief Counsel uses Adobe Acrobat Pro®, a commercial program, to compress and encrypt email attachments in Adobe Portable
Document Format (.pdf) that contain sensitive information. The recipient of encrypted email attachments created using this utility
may decrypt and view them by entering a password. The recipient must first install a compatible .pdf software reader with password
decryption capability. In addition to Adobe Acrobat Pro®, the Adobe Acrobat DC Reader® is a free Windows utility that enables
users to decrypt and open AES passphrase-encrypted files created by Adobe Acrobat Pro. Other compatible .pdf decryption utilities
may exist.
Acrobat Pro® only encrypts the email attachment and not the subject line nor the body of the email itself. To prevent interception and
viewing of sensitive or other confidential tax-related information by unauthorized persons, such information must not be included in
the email body or subject line.
Further information about how to encrypt email attachments with Adobe Acrobat products may be found on Adobe’s web site or at
this link: https://home.treasury.gov/how-to-encryptpassword-protect-microsoft-office-and-adobe-acrobat-pdf-documents.
3. Security
Both parties agree to work together to ensure the joint security of the information contained in the encrypted email attachment. Pursu-
ant to this MOU, Chief Counsel certifies that its system used to transmit, store, or process data is designed, managed, and operated in a
secure manner in compliance with relevant laws, regulations, and policies. The taxpayer should also undertake steps to ensure proper
security protections are employed to transmit, receive, and store this information. By signing this agreement, the taxpayer under-
stands that sensitive or confidential information should be sent only by encrypted email attachment in communicating with the IRS.
Even with encryption it is possible electronic communications could be intercepted. By signing this agreement, the taxpayer acknowl-
edges that the United States Government does not guarantee the security of data transmitted electronically by email and accepts no
liability, regardless of fault, for any loss or damage sustained without negligence of United States Government employees.
4. Costs
Both parties agree to bear all of their own costs on a nonreimbursable basis in complying with this agreement.

January 2, 2024 114 Bulletin No. 2024–1
5. Timeline
This agreement is effective upon the signatures of both parties and will remain in effect for the duration of the matter in Chief Coun-
sel, including, but not limited to such time as the matter is on appeal or pending before other United States Government agencies
such as the Department of the Treasury or Department of Justice. As a new participant is added to the MOU, they are added to the
addendum and both the MOU and the addendum remain part of the case or administrative file. If either the taxpayer or Chief Counsel
wishes to terminate this agreement before it expires, it may be done upon thirty (30) days’ advance notice.
In the event of a security incident, Chief Counsel may immediately terminate the agreement.
6 Additional Terms
Nothing in this agreement shall be construed as a waiver of any sovereign immunity of the United States Government. This agreement
is not intended to contravene in any way, the precedence or applicability of Federal law and shall be governed by and construed under
Federal law of the United States of America.
(Name of Taxpayer)
(Title of Individual Signing Agreement)
SIGNATURE: _______________________________
DATE: _______________________________
Office of Chief Counsel, Internal Revenue Service, United States of America
(Name of Counsel Employee)
(Title of Counsel Employee Signing Agreement)
SIGNATURE: _______________________________
DATE: _______________________________

Bulletin No. 2024–1 115 January 2, 2024
Addendum: Individuals and Email Addresses Authorized
Pursuant to this Memorandum of Understanding
Authorized Person NameAuthorized Email AddressPhone Number

January 2, 2024 116 Bulletin No. 2024–1
Agreement to use encrypted email attachments
.03 For requesters choosing to use encrypted email attachments with Mi-
(Microsoft Office 2016/365 password
crosoft Office 2016/365 password encryption, submit the following MOU:
encryption)
Agreement to Use Encrypted Email Attachments (Microsoft Office 2016/365 Password Encryption)
Generally, the Office of Chief Counsel, Internal Revenue Service (Chief Counsel) communicates with taxpayers or their represen-
tatives by sending documents through the mail or via facsimile, or by telephone. In many cases communication by email is more
convenient for both the taxpayer and Chief Counsel. There are risks associated with email, such as the possibility sensitive taxpayer
information could be intercepted. If an email is intercepted, any personal information in the email could be viewed by unauthorized
persons. It is important to secure email using appropriate encryption, particularly when transmitting sensitive or confidential tax-re-
lated information. This agreement is intended to enhance the process of securely exchanging taxpayer data and other tax-related
information and increase efficiency of interaction between Chief Counsel and taxpayers or their representatives.
1. Communications
In order to communicate in a formal, efficient manner for tax issues, written communication is essential. Email is one form of written
communication; however, in order to protect sensitive information, additional safeguards are necessary for email communications
which are not generally required for paper documents. Chief Counsel and the taxpayer, by this agreement, consent to written com-
munications being transmitted via encrypted email attachments. In order to limit access to this information, Chief Counsel and the
taxpayer agree to designate participants and provide the list of participants in an addendum to this agreement. Only individuals des-
ignated as participants by Chief Counsel and the taxpayer on that list will be included in these communications. The taxpayer will be
responsible for providing an updated list when there are changes to their designated participants.
2. Encrypted Email Attachments
Chief Counsel uses Microsoft Office 365®, a commercial program, to compress and encrypt email attachments in Microsoft Office
formats, including Word, Excel or PowerPoint, that contain sensitive information. The recipient of encrypted email attachments cre-
ated using this program may decrypt and view them by entering a password. The recipient should use Microsoft 2016® or Microsoft
Office 365® to decrypt and open encrypted Office files sent by Chief Counsel as email attachments. Older versions of Microsoft
Office may not successfully decrypt these attachments.
Microsoft Office 365 only encrypts the email attachment and not the subject line nor the body of the email itself. To prevent inter-
ception and viewing of sensitive or other confidential tax-related information by unauthorized persons, such information must not be
included in the email body or subject line.
Further information about how to encrypt email attachments with Microsoft Office products may be found on Microsoft’s web site or
at this link: https://home.treasury.gov/how-to-encryptpassword-protect-microsoft-office-and-adobe-acrobat-pdf-documents.
3. Security
Both parties agree to work together to ensure the joint security of the information contained in the encrypted email attachment. Pursu-
ant to this MOU, Chief Counsel certifies that its system used to transmit, store, or process data is designed, managed, and operated in a
secure manner in compliance with relevant laws, regulations, and policies. The taxpayer should also undertake steps to ensure proper
security protections are employed to transmit, receive, and store this information. By signing this agreement, the taxpayer under-
stands that sensitive or confidential information should be sent only by encrypted email attachment in communicating with the IRS.
Even with encryption it is possible electronic communications could be intercepted. By signing this agreement, the taxpayer acknowl-
edges that the United States Government does not guarantee the security of data transmitted electronically by email and accepts no
liability, regardless of fault, for any loss or damage sustained without negligence of United States Government employees.
4. Costs
Both parties agree to bear all of their own costs on a nonreimbursable basis in complying with this agreement.

Bulletin No. 2024–1 117 January 2, 2024
5. Timeline
This agreement is effective upon the signatures of both parties and will remain in effect for the duration of the matter in Chief Coun-
sel, including, but not limited to such time as the matter is on appeal or pending before other United States Government agencies
such as the Department of the Treasury or Department of Justice. As a new participant is added to the MOU, they are added to the
addendum and both the MOU and the addendum remain part of the case or administrative file. If either the taxpayer or Chief Counsel
wishes to terminate this agreement before it expires, it may be done upon thirty (30) days’ advance notice.
In the event of a security incident, Chief Counsel may immediately terminate the agreement.
6 Additional Terms
Nothing in this agreement shall be construed as a waiver of any sovereign immunity of the United States Government. This agreement
is not intended to contravene in any way, the precedence or applicability of Federal law and shall be governed by and construed under
Federal law of the United States of America.
(Name of Taxpayer)
(Title of Individual Signing Agreement)
SIGNATURE: _______________________________
DATE: _______________________________
Office of Chief Counsel, Internal Revenue Service, United States of America
(Name of Counsel Employee)
(Title of Counsel Employee Signing Agreement)
SIGNATURE: _______________________________
DATE: _______________________________

January 2, 2024 118 Bulletin No. 2024–1
Addendum: Individuals and Email Addresses Authorized
Pursuant to this Memorandum of Understanding
Authorized Person NameAuthorized Email AddressPhone Number

Bulletin No. 2024–1 119 January 2, 2024
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
Rev. Proc. 2024-2
TABLE OF CONTENTS
SECTION 1. PURPOSE AND AUTHORITY ................................................................121
.01 Description of purpose ...........................................................................121
.02 Updated annually ...............................................................................121
SECTION 2. DEFINITIONS ..............................................................................121
.01 Operating division ..............................................................................121
.02 Director .......................................................................................121
.03 Appeals officer .................................................................................121
.04 Taxpayer ......................................................................................122
.05 Associate office ................................................................................122
.06 Field office ....................................................................................122
.07 Field counsel ...................................................................................122
SECTION 3. THE NATURE OF TECHNICAL ADVICE ......................................................122
.01 When advice furnished ...........................................................................122
.02 TAM may be requested even if previous TAM on same matter was issued ...................................122
.03 Taxpayer participation ...........................................................................122
.04 Areas of mandatory technical advice on employee plans matters ..........................................123
.05 Basis for requests by Exempt Organizations Rulings & Agreements .......................................123
SECTION 4. TYPES OF ISSUES NOT SUBJECT TO THIS PROCEDURE ......................................123
.01 Alcohol, tobacco, and firearms taxes ................................................................123
.02 Employment status determinations ..................................................................123
.03 Issues under § 301.9100 ..........................................................................123
.04 Frivolous issues ................................................................................123
.05 Issues in a docketed case .........................................................................123
.06 Collection issues ................................................................................124
.07 Request for relief under § 7805(b) relating to matters handled by TE/GE ...................................124
SECTION 5. INITIATING A REQUEST FOR TECHNICAL ADVICE ..........................................124
.01 Initiating a request for technical advice ..............................................................124
.02 Taxpayer may request referral for technical advice .....................................................124
.03 Appeal of field office denial of TAM referral request ...................................................124
.04
The decision of the Director, the LB&I Territory Manager, or the Tax Exempt Bonds Program Manager
may be reviewed but not appealed ..................................................................125
SECTION 6. PRE-SUBMISSION CONFERENCES ..........................................................125
.01 Purpose .......................................................................................125
.02 Pre-submission conferences are mandatory ...........................................................125
.03 Actions before a pre-submission conference ..........................................................125
.04 Initiating a pre-submission conference ...............................................................126
.05 Manner of transmitting pre-submission materials ......................................................126
.06 Scheduling the pre-submission conference ...........................................................126
.07 Pre-submission conferences may be conducted in person ................................................126
.08 Pre-submission conference may not be taped .........................................................126
.09 Discussion of substantive issues is not binding on the Service ............................................127
.10 New issues may be raised at pre-submission conference .................................................127
.11 Power of attorney ...............................................................................127

January 2, 2024 120 Bulletin No. 2024–1
SECTION 7. SUBMITTING THE REQUEST FOR TECHNICAL ADVICE ......................................127
.01 Memorandum of issues, facts, law, and arguments .....................................................127
.02 Transaction involving multiple taxpayers ............................................................128
.03 Foreign laws and documents: submission of relevant foreign laws and documents in the official language
and in English ..................................................................................128
.04 Statement regarding interpretation of relevant income tax or estate tax treaty ................................128
.05 Statement recommending information to be deleted from public inspection ..................................129
.06 Preparation of the memorandum; resolution of disagreements ............................................129
.07 Transmittal Form 4463, Request for Technical Advice ..................................................130
.08 All supporting and additional documents .............................................................131
.09 Number of copies of request to be submitted ..........................................................131
SECTION 8. INITIAL PROCESSING OF THE REQUEST FOR TECHNICAL ADVICE BY THE
ASSOCIATE OFFICE ........................................................................131
.01 Assignment and initial review by Associate office attorney ..............................................131
.02 Other forms of guidance ..........................................................................131
.03 Initial acknowledgment and processing ..............................................................132
.04 Deficiencies in request leading to return .............................................................132
.05 Initial discussion ................................................................................132
.06 If additional information requested .................................................................132
.07 Taxpayer request for extension of time to submit additional information ....................................132
.08 Where to send additional information ...............................................................133
.09 Tentative conclusions ............................................................................133
SECTION 9. TAXPAYER CONFERENCES .................................................................133
.01 Notification of conference ........................................................................133
.02 Scheduling conference ...........................................................................133
.03 Taxpayer may request extensions ...................................................................133
.04 One conference of right ..........................................................................134
.05 Additional conferences may be offered ..............................................................134
.06 Additional information submitted after the conference ..................................................134
.07 Normally conducted in person .....................................................................134
.08 Service makes only tentative recommendations ........................................................134
.09 Conference may not be taped ......................................................................134
SECTION 10. PREPARATION OF THE TECHNICAL ADVICE ...............................................135
.01 Reply consists of two parts ........................................................................135
.02 Status of a request ...............................................................................135
.03 Opportunity for field counsel review ................................................................135
.04 Copy of preliminary TAM to field office and field counsel ...............................................135
.05
Routing of reply ................................................................................135
.06 Copy of final TAM to field counsel and Division Counsel ...............................................135
.07 Reconsideration ................................................................................136
.08 Discussing contents with the taxpayer ...............................................................136
.09 Section 6110 ...................................................................................136
.10 TAM takes effect when taxpayer receives a copy ......................................................136
.11 Taxpayer may protest deletions not made ............................................................136
.12 Public inspection in civil fraud or criminal investigation cases ............................................137
SECTION 11. WITHDRAWAL OF REQUESTS FOR TECHNICAL ADVICE ....................................137
.01 Taxpayer notified ...............................................................................137
.02
Acknowledgment of withdrawal ...................................................................137
.03 Associate office may decide not to provide a TAM .....................................................137
.04 Associate office may provide views .................................................................137
SECTION 12. USE OF THE TECHNICAL ADVICE .........................................................137
.01
Service generally applies advice in processing taxpayer’s case ............................................137

Bulletin No. 2024–1 121 January 2, 2024
SECTION 13. RETROACTIVITY AND RELIANCE .........................................................138
.01 Usually applies retroactively ......................................................................138
.02 Revocation or modification of an earlier letter ruling or TAM ............................................138
.03 Continuing action or series of actions ...............................................................138
.04 Other taxpayers .................................................................................138
SECTION 14. HOW MAY RETROACTIVE EFFECT BE LIMITED? ...........................................139
.01 Request for relief under § 7805(b) ..................................................................139
.02 Form of request for relief—in general ...............................................................139
.03 Form of request for relief—continuing transaction before examination of return ..............................139
.04 Taxpayer’s right to a conference. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .139
.05 Reconsideration of request for relief under § 7805(b) ...................................................139
SECTION 15. SIGNIFICANT CHANGES MADE TO REV. PROC. 2023-2 .......................................140
SECTION 16. EFFECT ON OTHER DOCUMENTS .........................................................140
SECTION 17. EFFECTIVE DATE .........................................................................140
DRAFTING INFORMATION
.............................................................................140
INDEX ................................................................................................141

.01 Technical advice. This revenue procedure explains when and how an Associate office
provides technical advice, conveyed in a technical advice memorandum (TAM). It also explains
the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc.
2023-2 is superseded.
.02 This revenue procedure is updated annually as the second revenue procedure of the year, but
it may be modified, amplified, or clarified during the year.
.01 The term “operating division” means (1) the Large Business & International Division
(LB&I); (2) the Small Business/Self-Employed Division (SB/SE); (3) the Wage and Investment
Division (W&I); and (4) the Tax Exempt and Government Entities Division (TE/GE).
.02 The term “Director” means (1) the Practice Area Director or the Director, Field Operations
(LB&I) for the taxpayer’s practice area; (2) an Area Director, SB/SE; (3) the Director, Return
Integrity & Compliance Services (W&I); (4) the Director, International Compliance, Strategy
and Policy; (5) the Director, Employee Plans Examinations; (6) the Director, Employee Plans
Rulings & Agreements; (7) the Director, Exempt Organizations Examinations; (8) the Director,
Exempt Organizations Rulings & Agreements; (9) the Director, Government Entities; (10) the
Appeals Area Director; (11) the Appeals Director, Technical Guidance; (12) the Appeals Director,
International Operations; or (13) any official to whom the authority normally exercised by a
Director has properly been delegated.
.03 The terms “Appeals” and “Appeals office” refer to the Internal Revenue Service Independent
Office of Appeals.
SECTION 1. PURPOSE
AND AUTHORITY
Description of purpose
Updated annually
SECTION 2.
DEFINITIONS
Operating division
Director
Appeals

January 2, 2024 122 Bulletin No. 2024–1
Appeals officer
.04 The term “Appeals officer” means the Appeals officer assigned to the taxpayer’s case and
can include an Appeals Team Case Leader or settlement officer.
Taxpayer
.05 The term “taxpayer” means any person subject to any provision of the Internal Revenue
Code,
including an issuer of obligations the interest on which is excluded from gross income
under § 103, and issuers of other bonds that provide a tax subsidy.
Associate office
.06 The term “Associate office” means (1) the Office of Associate Chief Counsel (Corporate);
(2) the Office of Associate Chief Counsel (Financial Institutions and Products); (3) the Office of
Associate Chief Counsel (Income Tax and Accounting); (4) the Office of Associate Chief Counsel
(International); (5) the Office of Associate Chief Counsel (Passthroughs and Special Industries);
(6) the Office of Associate Chief Counsel (Procedure and Administration); or (7) the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes).
Field office
.07 The term “field office” means personnel in any examination or Appeals office. For qualified
retirement plan and exempt organizations matters, the term “field office” also means personnel in
any Rulings & Agreements office.
Field counsel
.08 The term “field counsel” means any attorney assigned to the Division Counsel for an
operating division who is not a member of Division Counsel Headquarters.
SECTION 3. THE
NA
TURE OF TECHNICAL
ADVICE
When advice furnished

.01
Technical advice is advice furnished by an Associate office in a memorandum that responds to
any request, submitted under this revenue procedure, for assistance on any technical or procedural
question that develops during any proceeding before the Internal Revenue Service (Service). The
field office may request a TAM when the application of the law to the facts involved is unclear.
The question must be on the interpretation and proper application of any legal authority, including
legislation, tax treaties, court decisions, regulations, notices, revenue rulings, revenue procedures,
or announcements to a specific set of facts that concerns the treatment of an item in a tax period
under examination or in Appeals. A TAM may not be requested for prospective or hypothetical
transactions (except for certain TAMs in connection with a taxpayer’s request for a determination
letter on a matter within the jurisdiction of the Commissioner, Tax Exempt and Government
Entities Division, pursuant to Rev. Proc. 2024-4 or 2024-5). Proceedings before the Service
include: (1) the examination of a taxpayer’s return; (2) the consideration of a taxpayer’s claim for
credit or refund; (3) any matter under examination or in Appeals pertaining to tax-exempt bonds,
other tax-advantaged bonds, or mortgage credit certificates; and (4) any other matter involving
a specific taxpayer under the jurisdiction of a Director. Technical advice does not include any
oral legal advice or any written legal advice furnished to the field office that is not submitted and
processed under this revenue procedure.
TAM may be requested
even if pr
evious TAM on
same matter was issued
.02 The field office may request a TAM on an issue in any tax period, even if a TAM was
requested
and furnished for the same or similar issue for another tax period. The field office may
also request a TAM on an issue even if Appeals disposed of the same or similar issue for another
tax period of the same taxpayer.
Taxpayer participation
.03 Taxpayers will be afforded an opportunity to participate in the technical advice process.
Taxpayer
participation is preferred but not required in order to process a TAM. A taxpayer’s
failure to participate in stages identified as “material,” however, will constitute waiver of the
taxpayer’s right to the taxpayer conference described in section 9.

Bulletin No. 2024–1 123 January 2, 2024
Areas of mandatory
technical advice on
employee plans matters
Under no circumstances will a taxpayer be treated as having waived its right to see the issued
TAM or having waived its rights regarding disclosure and deletions described in section 10.
.04 Regarding qualified retirement plan matters, a request for a TAM is required in cases
concerning plans for which the Service is proposing to issue a revocation letter because of certain
fiduciary actions that violate the exclusive benefit rule of § 401(a) of the Code and are subject to
Part 4 of Subtitle B of Title I of the Employee Retirement Income Security Act of 1974, Pub. L.
No. 93-406, 1974-3 C.B. 1, 43 as amended (ERISA).
Basis for requests by
Exempt Organizations
Rulings & Agreements
.05 The circumstances in which Exempt Organizations Determinations should seek technical
advice
in the course of processing applications for tax exemption are described in Rev. Proc. 2024-
5, this Bulletin, section 3.03. Technical advice may also be requested by Exempt Organizations
Determinations in connection with requests for determination letters where no pending application
for tax exemption is involved. A request for a TAM is not required if the Director, Exempt
Organizations Examinations proposes to revoke or modify a letter recognizing tax-exempt status
issued by the Service.
SECTION 4. TYPES OF

ISSUES NOT SUBJECT
TO THIS PROCEDURE
Alcohol, tobacco, and
firearms taxes
.01 The procedures for obtaining technical advice that apply to Federal alcohol, tobacco, and
firearms taxes under subtitle E of the Code are under the jurisdiction of the Alcohol and Tobacco
Tax and Trade Bureau of the Department of the Treasury.
Employment status
determinations
Issues under § 301.9100
.02 Employment status determination letters issued pursuant to section 12.04 of Rev. Proc.
2024-1, of this Bulletin, are not subject to technical advice
procedures.
.03 A request for an extension of time for making an election or other application for relief
under § 301.9100-3 of the Procedure and Administration Regulations is not submitted as a request
for technical advice. Instead, the request must be submitted as a request for a letter ruling, even if
submitted after the examination of the taxpayer’s return has begun or after the issues in the return
are being considered in Appeals or a federal court. Therefore, a request under § 301.9100 should
be submitted under Rev. Proc. 2024-1, of this Bulletin, and the payment of the applicable user
fee is determined under Appendix A of Rev. Proc. 2024-1. However, a request under § 301.9100
related to recharacterization of a Roth IRA should be submitted under Rev. Proc. 2024-4 of this
Bulletin. Requests for relief pertaining to exemption application matters involving §§ 505(c) and
508 are considered in the determination letter process under the jurisdiction of the Commissioner,
Tax Exempt and Government Entities Division. See Revenue Procedure 2024-5, this Bulletin.
Frivolous issues
.04 Associate offices will not issue a TAM on frivolous issues. The field office will deny a
taxpayer’s request that it consider requesting technical advice if the taxpayer’s request involves
frivolous issues. For purposes of this revenue procedure, a “frivolous issue” is one without basis in
fact or law or one that asserts a position that courts have held frivolous or groundless. Examples of
frivolous or groundless issues may be found in Service publications and other guidance (including,
but not limited to, section 6.10 of Rev. Proc. 2024-1, Notice 2010-33, and Exhibit 25.25.10-1,
Frivolous Arguments).
Issues in a docketed case
.05 Associate offices will not issue technical advice on an issue if the same issue of the same
taxpayer
(or of a related taxpayer within the meaning of § 267 or a member of an affiliated group
of which the taxpayer is also a member within the meaning of § 1504) is in a docketed case for

January 2, 2024 124 Bulletin No. 2024–1
Collection issues
any taxable year. If a case is docketed for an estate tax issue of a taxpayer while a request for
technical advice on the same issue of the same taxpayer is pending, the Associate office may issue
the TAM only if the appropriate Appeals officer and field counsel agree, by memorandum, to the
issuance of the TAM.
.06 The Associate Chief Counsel (Procedure and Administration) will not issue technical advice
on matters arising under the Internal Revenue Code and related statutes and regulations that
involve the collection of taxes (including interest and penalties). With respect to such matters, the
Associate Chief Counsel (Procedure and Administration) may issue alternative forms of advice.
Request for relief under
§ 7805(b) relating to
matters handled by TE/GE
.07 Requests for relief under § 7805(b) relating to the revocation or modification of determination
letters or letter rulings issued by TE/GE are handled in accordance with the procedures in sections
23 and 29 of Rev. Proc. 2024-4, and section 12 of Rev. Proc. 2024-5, this Bulletin.
SECTION 5. INITIATING
A
REQUEST FOR
TECHNICAL ADVICE
Initiating a request for
technical advice

.01 Because technical advice is issued to assist field offices, it is the field office that determines
whether to request it. In determining whether to request technical advice, the field office should
consider whether other forms of guidance, e.g., published guidance, generic advice, or some other
form of advice, would be more appropriate. Additionally, before requesting technical advice, the
field office must request assistance and a recommendation from field counsel. If the field office
disagrees with field counsel’s recommendation, the field office must seek reconciliation with field
counsel through their respective supervisors. A field office’s request for technical advice must be
approved in writing by a Director. If technical advice is requested from the Associate Chief Counsel
(Employee Benefits, Exempt Organizations, and Employment Taxes) for a case with either an
unagreed prohibited transaction, as defined in § 4975(c)(1) and ERISA § 406(a), or a violation of the
exclusive benefit rule of § 401(a)(2) or ERISA § 404(a)(1)(A), a Form 6212-B must be submitted to
the Department of Labor prior to submitting the request for technical advice.
Taxpayer may request
referral for technical advice
.02 While a case is under the jurisdiction of a Director, a taxpayer may request that the field
office refer an issue to the Associate office for technical advice. The taxpayer’s request may be
oral or written and should be directed to the field office. If the field office decides that a taxpayer’s
request for referral of an issue to the Associate office for a TAM is unwarranted, the field office
will notify the taxpayer. A taxpayer’s request for referral of an issue for technical advice will not
be denied merely because the Associate office has already provided legal advice other than a TAM
to the field office on the matter.
Appeal of field officedenial
of
TAM referral request
.03 The taxpayer may appeal the field office’s denial of the taxpayer’s request for referral by
submitting
to the field office, within 30 calendar days after notification that the request was denied,
a written statement of the reasons why the matter should be referred to the Associate office. The
statement should include a description of all pertinent facts (including any facts in dispute); a
statement of the issue that the taxpayer would like to have addressed; a discussion of any relevant
legal authority, including legislation, tax treaties, court decisions, regulations, notices, revenue
rulings, revenue procedures, or announcements; and an explanation of the taxpayer’s position and
the need for technical advice. Any extensions of the 30-day period must be requested in writing
and must be approved by the Director or the Tax Exempt Bonds Program Manager. Decisions on
any extensions by the Director, the LB&I Territory Manager, or in the case of Tax Exempt Bonds,
the Program Manager, are final and may not be appealed.
Upon receipt, the field office will refer the taxpayer’s written statement, along with the field
office’s statement of why the issue should not be referred to the Associate office for technical

Bulletin No. 2024–1 125 January 2, 2024
advice, to the Director or in the case of Tax Exempt Bonds, the Program Manager, for decision.
The Director or in the case of Tax Exempt Bonds, the Program Manager, will determine whether
the issue should be referred for technical advice on the basis of the statements of the field office
and the taxpayer. No conference will be held with the taxpayer or the taxpayer’s representative. If
the Director, or in the case of Tax Exempt Bonds, the Program Manager, determines that a TAM
is not warranted, the taxpayer will be informed in writing of the proposed denial of the request and
the reasons for the denial (unless doing so would prejudice the Government’s interests).
The decision of the Director
or the Tax Exempt Bonds
Program Manager may be
reviewed but not appealed
.04 The taxpayer may not appeal the decision of the Director, or in the case of Tax Exempt Bonds,
the Program Manager not to request a TAM. If the taxpayer does not agree with the proposed denial,
all data on the issue for which a TAM has been sought, including the taxpayer’s written request and
statements, will be submitted for review to the Director, LB&I; the Director, Examination, SB/SE;
the Director, Specialty Tax, SB/SE; the Director, Return Integrity & Compliance Services, W&I;
the Director, Government Entities; the Appeals Director, Policy Planning Quality & Analysis; or
the Commissioner, Tax Exempt and Government Entities Division (who will review the proposed
denial through the Director, Employee Plans; the Director, Exempt Organizations; or, if appropriate,
the Appeals Director, Policy Planning Quality & Analysis). Review of the proposed denial will be
based solely on the written record. No conference will be held with the taxpayer or the taxpayer’s
representative. The person responsible for review may consult with the Associate office, if
appropriate, and will notify the field office whether the proposed denial of the taxpayer’s request
is approved or denied within 45 days of receiving all information. The field office will then notify
the taxpayer. While the matter is under review, the field office will suspend any final decision on
the issue (except when the delay would prejudice the Government’s interests). If the request for
technical advice has been denied because the issue is frivolous as described in section 4.04 of this
revenue procedure, this review process is not available.
SECTION 6. PRE-
SUBMISSION
CONFERENCES
Purpose

.01 A pre-submission conference helps the field office, field counsel, the taxpayer, and the
Associate office agree on the appropriate scope of the request for technical advice and the factual
information and documents that must be included in the request. A pre-submission conference is
not an alternative procedure for addressing the merits of the substantive positions advanced by the
field office or by the taxpayer. During the pre-submission conference, the parties should discuss
the framing of the issues and the background information and documents that should be included
in the formal submission of the request for technical advice.
Pre-submission conferences
are mandatory
.02 Pre-submission conferences are mandatory because they promote expeditious processing of
requests for technical advice. If a request for technical advice is submitted without first holding a
pre-submission conference, the Associate office will return the request for advice. Pre-submission
conferences include the taxpayer and representatives from the field office, field counsel, and the
Associate office. Requests for technical advice can proceed, however, even if a taxpayer declines
to participate in a pre-submission conference.
Actions before a pre-
submission conference
.03 Before requesting a pre-submission conference, the field office and the taxpayer must
exchange proposed statements of the pertinent facts and issues. The proposed statements should
include any facts in dispute, the issues that the parties intend to discuss, any legal analysis
and supporting authorities, and any other background information that the parties believe
would facilitate the Associate office’s understanding of the issues to be discussed during the
conference. Prior to the scheduled pre-submission conference, the field office and the taxpayer
must submit to the Associate office their respective statements of pertinent facts and issues. The
legal analysis provided in the parties’ statements should be sufficient to enable the Associate
office to be reasonably informed about the subject matter. Failure of the taxpayer to provide a
statement of pertinent issues and facts shall not be allowed to unduly delay the scheduling of the

January 2, 2024 126 Bulletin No. 2024–1
pre-submission conference. If it is not provided within a reasonable period of time, the conference
may be scheduled without the taxpayer’s statements.
The field office or the taxpayer must ensure that the Associate office receives a copy of any
required power of attorney. Form 2848, Power of Attorney and Declaration of Representative,
should be used.
Pre-submission materials include the field office and taxpayer’s statements (discussed above)
and any required power of attorney for the taxpayer. The assigned Associate office must receive
the pre-submission materials at least 10 business days before the conference is to be held.
Initiating a pre-submission
conference
.04 A request for a pre-submission conference must be submitted in writing by the field office,
with the assistance of field counsel. The request should identify the Associate office expected to
have jurisdiction over the request for a TAM and should include a brief explanation of the primary
issue so that an assignment within the appropriate Associate office can be made. If the request is
submitted by Appeals, field counsel assignments will be subject to the ex parte rules set forth in
section 1001(a)(4) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L.
No. 105-206, and Rev. Proc. 2012-18, 2012-10 I.R.B. 455. If the request involves an issue under
the office of the Director of the Office of Promoter Investigations, the field office and field counsel
should coordinate with SB/SE Division Counsel headquarters. If the request involves an issue
under the Office of Tax Shelter Analysis (OTSA), LB&I, then the field office and field counsel
should coordinate with LB&I Division Counsel headquarters. If the request is from Appeals and
involves a coordinated issue or emerging issue under Appeals Technical Guidance or International
Operations or Appeals Coordinated Issue (ACI) Program, the Appeals officer must coordinate
with the Appeals Technical Guidance or International Operations Technical Specialist.
Manner of transmitting
pre-submission materials
.05 The request for a pre-submission conference and pre-submission materials should be
electronically transmitted by field counsel to the Technical Services Support Branch (TSS4510).
TSS4510 will ensure delivery of the pre-submission materials to the appropriate Associate office.
The TSS4510 email box cannot accept encrypted mail.
If documents are not electronically available, or if documents cannot reasonably be transmitted
electronically, the request for a pre-submission conference and pre-submission materials may
be sent by fax to TSS4510 at 855-592-8976 or by express mail or private delivery service to the
following address to avoid any delays in regular mail:
Internal Revenue Service
Attn: CC:PA:LPD:TSS, Room 5336
1111 Constitution Avenue, NW
Washington, DC 20224
Scheduling the pre-
submission conference
.06 After the pre-submission materials have been received, the Associate office responsible
for conducting the pre-submission conference will contact the taxpayer, the field office, and field
counsel to arrange a mutually convenient time for the parties to participate in the conference. The
conference generally should be held within 15, but not more than 30, calendar days after the field
office is contacted.
Pre-submission conferences
may be conducted in person
Pre-submission conference
may not be taped
.07 Although pre-submission conferences are generally conducted by telephone, the parties
may choose to conduct the conference in person.
.08 No tape, stenographic, or other verbatim recording of a conference may be made by any
party.

Bulletin No. 2024–1 127 January 2, 2024
Discussion of substantive
issues is not binding on the
Service
New issues may be raised at
pre-submission conference
Power of attorney
.09 Any discussion of substantive issues at a pre-submission conference is advisory only, is not
binding on the Service in general or on the Office of Chief Counsel in particular, and cannot be
relied upon as a basis for obtaining retroactive relief under the provisions of § 7805(b).
.10 During the pre-submission conference, the Associate office may raise new issues in addition
to those submitted by the field office and the taxpayer.
.11 Form 2848, Power of Attorney and Declaration of Representative, should be used to provide
the representative’s authority (Part I of Form 2848, Power of Attorney) and the representative’s
qualification (Part II of Form 2848, Declaration of Representative). The name of the person
signing Part I of Form 2848 should be typed or printed on this form. A Form 2848 executed for
the purpose of a pre-submission conference should reflect that it is for a “specific use” that is not
recorded on the Centralized Authorization File (CAF) and should only be submitted as provided
in this revenue procedure (that is, it should not be submitted to the Service by any other method
listed in the Instructions for Form 2848).
A Form 2848 must be signed by both the taxpayer (or the person signing on the taxpayer’s
behalf) and the representative in a manner consistent with section 7.01(13) of Rev. Proc. 2024-1.
If the Form 2848 is remotely signed by the taxpayer (or the person signing on the taxpayer’s
behalf) using a permissible electronic or digital method, the representative should follow the
necessary steps to verify the taxpayer’s identity provided in the Electronic Signatures section
of the Instructions for Form 2848, but is not required to provide a separate attestation unless
requested by the Service. If the Form 2848 is signed by the taxpayer (or the person signing on
the taxpayer’s behalf) using a physical, wet-ink signature, a submission may include a copy or
scanned version of the Form 2848 as long as its authenticity is not reasonably disputed.
The taxpayer’s authorized representative, as described in section 7.01(14) of Rev. Proc. 2024-
1, whether or not enrolled, must comply with Treasury Department Circular No. 230, which
provides the rules for practice before the Service. In situations where the Service believes that the
taxpayer’s representative is not in compliance with Circular 230, the Service will bring the matter
to the attention of the Office of Professional Responsibility.
SECTION 7.
SUBMITTING THE
REQUEST FOR
TECHNICAL
ADVICE
Memorandum of issues,
facts, law, and arguments
.01 The field office submits the request for technical advice. Every request for technical advice
must include a memorandum that describes the facts, issues, applicable law, and arguments
supporting the taxpayer’s position on the issues and the field office’s position on the issues. The
field office will prepare this statement with the assistance of field counsel. The memorandum
must include a statement of all the facts and the issues. If the taxpayer and the field office disagree
about ultimate findings of fact or about the relevance of facts, all of the facts should be included
with an explanation that highlights the areas of disagreement. The memorandum must include
an explanation of the taxpayer’s position, discussing any relevant legal authority, including
legislation, tax treaties, court decisions, regulations, notices, revenue rulings, revenue procedures,
or announcements supporting the taxpayer’s position. The memorandum must also include a
similar explanation of the field office’s position. Both the field office and the taxpayer should
comment on any relevant legal authority contrary to their respective positions. If either party
determines that there are no authorities contrary to its position, that statement should be noted in
the memorandum.

January 2, 2024 128 Bulletin No. 2024–1
Transaction involving
multiple taxpayers
When the field office initiates a request for technical advice, the field office should notify
the taxpayer that it is requesting technical advice and provide the taxpayer with a copy of the
arguments supporting the field office’s position. The taxpayer has 10 calendar days to state, in
writing, any factual disagreement. The field office will make every effort to reach agreement on
the facts and specific points at issue. The taxpayer is encouraged to submit a written statement with
an explanation of the taxpayer’s position, including a discussion of any relevant legal authority.
.02 If the subject matter of the request involves a transaction among multiple taxpayers, the
field office may submit a request for a single TAM, but only if each taxpayer agrees to participate
in the process, including the furnishing of Forms 8821, Tax Information Authorization, or other
written disclosure consent, as appropriate.
Foreign laws and
documents: submission of
relevant foreign laws and
documents in the official
language and in English
.03 If applicable, the request for technical advice must include a copy of the relevant parts of
all foreign laws, including statutes, regulations, administrative pronouncements, and any other
relevant legal authority. The documents submitted must be in the official language of the country
involved and must be copied from an official publication of the foreign government or another
widely available and generally accepted publication. If English is not the official language of the
country involved, the submission must also include a copy of an English language version of the
relevant parts of all foreign laws. This translation must be: (i) from an official publication of the
foreign government or another widely available, generally accepted publication; or (ii) a certified
English translation submitted in accordance with paragraph (2) of this section 7.03. The taxpayer
or the field office must identify the title and date of publication, including updates, of any widely
available and generally accepted publication used as a source for the relevant parts of the foreign
law. The taxpayer and the field office must inform the Associate office of the implications of
any authority believed to interpret the foreign law, such as pending legislation, treaties, court
decisions, notices, and administrative decisions.
(1) If the interpretation of a foreign law or foreign document is a material component of the
request for technical advice, the Associate office, at its discretion, may refuse to provide a TAM.
The interpretation of a foreign law or foreign document means making a judgment about the
import or effect of the foreign law or document that goes beyond its plain meaning. This section
applies whether or not the field office and the taxpayer dispute the interpretation of a foreign law
or foreign document.
(2) If applicable, a request for technical advice must include an accurate and complete certified
English translation of the relevant parts of all contracts, wills, deeds, agreements, instruments,
trust documents, proposed disclaimers, and other documents pertinent to the request that are
in a language other than English. If the taxpayer or the field office chooses to submit certified
English translations of foreign laws, those translations must be based on an official publication
of the foreign government or another widely available and generally accepted publication. In
either case, the translation must be that of a qualified translator and must be attested to by the
translator. The attestation must contain: (i) a statement that the translation submitted is a true
and accurate translation of the foreign language document or law; (ii) a statement as to the
attestant’s qualifications as a translator and as to that attestant’s qualifications and knowledge
regarding tax matters or foreign law if the law is not a tax law; and (iii) the attestant’s name
and address.
Statement regarding
interpr
etation of relevant
income tax or estate tax
treaty
.04 A request for technical advice involving the interpretation of a substantive provision of a
relevant
income tax or estate tax treaty must include a written statement addressing whether: (1)
the tax authority of the treaty jurisdiction has issued a ruling on the same or similar issue for the
taxpayer, a related taxpayer (within the meaning of § 267 or a member of an affiliated group of
which the taxpayer is also a member within the meaning of § 1504 (related taxpayer)), or any
predecessor; (2) the same or similar issue for the taxpayer, a related taxpayer, or any predecessor,
is being examined, or has been settled, by the tax authority of the treaty jurisdiction or is otherwise

Bulletin No. 2024–1 129 January 2, 2024
Statement recommending
information to be deleted
from public inspection
the subject of a closing agreement in that jurisdiction; and (3) the same or similar issue for the
taxpayer, a related taxpayer, or any predecessor, is being considered by the competent authority
of the treaty jurisdiction.
.05 Except as provided below, every request for technical advice must separately include a
statement of proposed deletions from public inspection (deletion statement). The text of TAMs
and background file documents are open to public inspection under § 6110(a). The Service deletes
certain information from the text before it is made available to the public in order to protect
the privacy of taxpayers. To help the Service make the necessary deletions, the taxpayer must
provide a deletion statement indicating the deletions desired. A taxpayer who wants only names,
addresses, and identifying numbers deleted should state this in the deletion statement. A taxpayer
who wants more information deleted must provide a copy of the TAM request and supporting
documents on which the taxpayer has placed brackets around the material to be deleted plus
a deletion statement indicating the statutory basis under § 6110(c) for each proposed deletion.
The deletion statement is not to be included in the memorandum described in section 7.01 of
this revenue procedure. Instead, the deletion statement is to be made in a separate document that
is signed and dated by the taxpayer, or the taxpayer’s authorized representative in accordance
with the requirements in section 7.01(13) of Rev. Proc. 2024-1. If the deletion statement is not
submitted, the taxpayer will be notified and advised by the field office that the deletion statement
is required and that failure to provide a deletion statement will be interpreted by the field office,
field counsel, and Associate office to mean that the taxpayer only wants names, addresses, and
identifying numbers deleted. If the deletion statement is not received within 10 calendar days after
the notification, the field office will notify the Associate office that the taxpayer has not provided
a deletion statement and will advise the Associate office of any information in addition to names,
addresses, and identifying numbers, that should be deleted pursuant to § 6110(c). The taxpayer
should follow this same process to propose deletions from any additional information submitted
after the initial request for a TAM. An additional deletion statement is not required with each
submission of additional information if the taxpayer’s initial deletion statement requests that only
names, addresses, and identifying numbers are to be deleted and the taxpayer wants only the same
information deleted from the additional information. The above deletion statement requirements
do not apply to the extent that the TAM is open to public inspection under § 6104. Section 6104(a)
(1)(A) generally provides that if an organization described in § 501(c) or § 501(d) is exempt
from taxation under § 501(a) or a political organization is exempt from taxation under § 527, the
application for exemption under § 501(a) that the organization filed or the notice of status filed
by a political organization pursuant to § 527(i) is open for public inspection as prescribed by
regulations. Generally, § 6104(a)(1)(B) provides that: (1) an application filed with respect to the
qualification of a pension, profit-sharing, or stock bonus plan under § 401(a) or § 403(a) or an
individual retirement arrangement under § 408(a) or § 408(b) will be open to public inspection
pursuant to regulations, as will (2) any application filed for an exemption from tax under § 501(a)
of an organization forming part of a plan or account described above, (3) any papers submitted
in support of an application referred to in (1) or (2) above, and (4) any letter or other document
issued by the Internal Revenue Service and dealing with the qualification referred to in (1) or the
exemption from tax referred to in (2).
Preparation of the
memorandum; resolution of
disagreements
.06 The field office prepares the memorandum described in section 7.01 of this revenue procedure
with the assistance of field counsel and sends it to the taxpayer by mail, fax transmission, or
electronic facsimile. The taxpayer then will have 10 calendar days from the date of mailing or
fax to respond by providing a written statement specifying any disagreement on the facts and
issues. This written statement may be submitted by mail, fax, electronic facsimile, or encrypted
email attachment by following the procedures described in section 7.04(3) of Rev. Proc. 2024-1.
There are more risks associated with email than with electronic facsimile, such as the possibility
that sensitive taxpayer information could be intercepted. Accordingly, the Service encourages
taxpayers to use a secure electronic facsimile service instead of email for electronically
transmitting a written statement. The field office representative can provide a fax number to which
the statement can be sent.

January 2, 2024 130 Bulletin No. 2024–1
A taxpayer who needs more than 10 calendar days must submit a written request for an extension
of tim e, subject to the approval of the field office. The field office will make a determination on the
request for extension as soon as reasonably possible. The request for extension will be considered
denied unless the field office informs the taxpayer otherwise. The decision of the field office on
whether to approve an extension, and the length of any extension granted, is final and may not be
appealed.
After the taxpayer’s response is received by the field office, the parties will have 10 calendar
days to resolve remaining disagreements. If all disagreements about the statement of facts and
issues are resolved, then the field office will prepare a single statement of those agreed facts and
issues.
If disagreements continue, both the taxpayer’s set of facts and issues and the field’s set of facts
and issues will be forwarded to the Associate office. The field office, with the assistance of field
counsel, will prepare a memorandum for the Associate office highlighting the material factual
differences, and provide a copy to the taxpayer for review. The taxpayer may respond in writing
to the memorandum highlighting material factual differences. The field office may revise the
memorandum described in section 7.01 of this revenue procedure in response to the taxpayer’s
comments. This memorandum highlighting material factual differences will be forwarded with
the initial request for technical advice.
The taxpayer’s statement of facts and issues must be accompanied by the following declaration:
“Under penalties of perjury, I declare that I have examined this information, including
accompanying documents, and, to the best of my knowledge and belief, the information contains
all the relevant facts relating to the request for technical advice, and such facts are true, correct,
and complete.” This declaration must be signed in accordance with the requirements in section
7.01(16)(b) of Rev. Proc. 2024-1. The field office must submit this declaration with the initial
request for technical advice. If no agreement regarding the facts is reached, the Associate office
may rely on the facts presented by the field office.
The field office will offer the taxpayer an opportunity to participate in the development of
the request for technical advice. If the taxpayer participates in the process, the field office will
continue to offer the taxpayer the opportunity to participate. If the taxpayer does not participate
in a material stage of the process after being offered an opportunity, the Associate office will
nonetheless process the request, and the taxpayer will have waived the right to participate in the
development and issuance of the TAM, including the right to the taxpayer conference described
in section 9. A taxpayer’s failure to participate in the development of the memorandum described
in section 7.01 of this revenue procedure will be considered a failure to participate in a material
stage of the TAM process.
Under no circumstances will a taxpayer be treated as having waived its right to see the issued
TAM or having waived its rights regarding disclosure and deletions described in section 10.
Transmittal Form 4463,
Request for Technical
Advice
.07 The field counsel with whom the TAM request was coordinated must use Form 4463,
Request for Technical Advice Memorandum, for submitting a request for a TAM through TSS4510
to the Associate office. While the field office is responsible for preparing Form 4463, field counsel
must submit the Form 4463 for a TAM request to the TSS Assignments email address. To the
extent feasible, the accompanying documents should also be submitted to the TSS Assignments
email address, followed by hard copies upon the request of the assigned Associate office.

Bulletin No. 2024–1 131 January 2, 2024
All supporting and
additional documents
.08 Field counsel should send additional or supporting documents that are not available in
electronic form by fax to Technical Services Support Branch at 855-592-8976 or by express mail
or private delivery service to the following address to avoid any delays in regular mail:
Internal Revenue Service
Attn: CC:PA:LPD:TSS, Room 5336
1111 Constitution Avenue, NW
Washington, DC 20224
Whenever possible, all documents should contain the case number and name of the Associate
office attorney assigned to the pre-submission conference for the TAM request.
The field office must indicate on the Form 4463 the proper mailing address of the Director to
whom the Associate office should mail a copy of its reply to the TAM request under section 10.05
of this revenue procedure.
Number of copies of request
to be submitted
.09 The field office must submit one paper copy of the request for a TAM to the address in
section
7.08 of this revenue procedure. If the TAM relates to a W&I or TE/GE taxpayer, the
field office must send one paper copy to the Division Counsel of the operating division that has
jurisdiction over the taxpayer’s tax return. If the TAM relates to a SB/SE taxpayer, the field
office must send an electronic copy of the request to the SB/SE Division Counsel office using
the “&SBSE HQ Coordination” email address. If the TAM relates to a LB&I taxpayer, the field
office must send an electronic copy of the request (no paper copy to follow) to the “&LB&I HQ”
email address. If the request is from an Appeals office, the field office must advise Appeals Policy
Planning Quality & Analysis that a request has been submitted. The field office will send a copy
of the TAM request to *AP TAM Coordinator by encrypted e-mail.
SECTION 8. INITIAL
PROCESSING OF

THE REQUEST FOR
TECHNICAL ADVICE
BY THE ASSOCIATE
OFFICE

Assignment and initial
review by Associate office
attorney
.01 After a request for technical advice has been received by the appropriate Associate office,
it
will be assigned to an Associate office attorney and reviewer. The Associate office attorney
determines whether the request meets all procedural requirements of sections 4, 5, 6, and 7 of this
revenue procedure and whether it raises issues that may be appropriately addressed in a TAM.
Unless otherwise indicated, all references in this section to the Associate office or Associate office
attorney are to the Associate office and attorney with primary responsibility for the TAM request.
Other forms of guidance
.02 If the assigned reviewer in the Associate office determines that guidance other than a TAM
should be provided, the reviewer will immediately notify the Associate Chief Counsel. This other
form of guidance may be published guidance, generic advice, or case-specific advice. Although
the reviewer should make this determination as soon as possible, it may be made at any time
during the processing of the request for technical advice. To make this determination, the reviewer
should consider whether the issue has a broad application to similarly situated taxpayers or a
practice area and whether resolution of the issue is important to a clear understanding of the tax
laws. The Associate Chief Counsel, after consultation with Division Counsel Headquarters and
the Operating Division, will decide whether to provide the TAM or issue guidance in another
form. The Associate Chief Counsel may decide to provide the TAM as well as another type of
guidance, if doing so would promote sound tax administration.

January 2, 2024 132 Bulletin No. 2024–1
Initial acknowledgment and
processing
.03 Upon receipt of a request for technical advice, the Associate office attorney who is assigned
as the primary attorney on the request should immediately contact the field office. The purpose of
this contact is only to acknowledge receipt of the request.
Deficiencies in request
leading to return
.04 Within 7 calendar days after assignment, the Associate office attorney will contact the field
office
and field counsel to discuss any deficiencies in the request and will work with the field office
and field counsel to correct them.
If only minor procedural deficiencies exist, the Associate office attorney will request the
additional information without returning the case. If the deficiencies cannot be corrected over
the next 7 calendar days, the request will be closed and returned to the field office. The request
may be resubmitted when the deficiencies are corrected. If substantial additional information is
required to resolve an issue or if major procedural problems cannot be resolved, the Associate
office attorney will inform the field office and field counsel that the request for technical advice
will be returned. If a request is returned, the field office should promptly notify the taxpayer of that
decision and the reasons for the decision.
Initial discussion
.05 Within 21 calendar days of receipt, the Associate office attorney should contact the field
office
to discuss any procedural and substantive issues in the request. The Associate office
attorney should also inform the field office about any matters referred to another Associate office
for assistance and provide points of contact.
If additional information
r
equested
.06 If additional information is needed, the Associate office attorney will obtain that information
from
the taxpayer, the field office, or the Director in the most expeditious manner possible. Any
additional information requested from the taxpayer by the Associate office must be submitted
within 10 calendar days after the request for information is received and must be accompanied
by a penalties of perjury statement that conforms with the penalties of perjury statement set forth
in section 7.06 of this revenue procedure. The additional information may be submitted by mail,
fax, electronic facsimile, or encrypted email attachment by following the procedures described in
section 7.04(3) of Rev. Proc. 2024-1. A taxpayer’s failure to submit the additional information
requested is considered a failure to participate in a material stage of the TAM process and results
in a waiver of the right to the taxpayer conference discussed in section 9.
To facilitate prompt action, the Associate office and taxpayers are encouraged to exchange
information by fax, electronic facsimile, or express mail service whenever feasible. There are more
risks associated with email than with electronic facsimile, such as the possibility that sensitive
taxpayer information could be intercepted. Accordingly, the Service encourages taxpayers to
use a secure electronic facsimile service for transmitting additional information. The Associate
office representative who requests additional information can provide a fax number to which the
information can be sent. The Associate office attorney will take certain precautions to protect
confidential information. For example, the Associate office attorney will use a cover sheet that
identifies the intended recipient of the fax and the number of pages transmitted, that does not
identify the taxpayer by name or tax identifying number and that contains a statement prohibiting
unauthorized disclosure of the document if a recipient of the faxed document is not the intended
recipient of the fax. The cover sheet will be faxed in an order in which it is the first page covering
the faxed document.
Taxpayer request for
extension of time to submit
additional information
.07 A taxpayer’s request for an extension of time to submit additional information must be
made
in writing and received by the Associate office within the 10-day period. It must provide
compelling facts and circumstances to justify an extension. Only an Associate Chief Counsel
may determine whether to grant or deny the request for an extension. Except in rare and unusual
circumstances, the Associate office will not agree to an extension of more than 10 calendar days

Bulletin No. 2024–1 133 January 2, 2024
beyond the end of the 10-day period. There is no right to appeal the denial of a request for an
extension.
.08 Any additional information submitted by the taxpayer should be sent to the attention of the
assigned Associate office attorney. Generally, only the original of the additional information is
necessary. In appropriate cases, however, the Associate office may request additional copies of
the information. In all cases, the taxpayer must also send a copy of the additional information to
the field office and field counsel for comment.
Any comments by the field office or field counsel must be furnished within an agreed period
of time to the Associate office with primary responsibility for the TAM request. If there are no
comments, the Associate office attorney should be notified promptly.
Where to send additional
information
Tentative conclusions
.09 The Associate office attorney will inform the field office and field counsel when all
necessary substantive and procedural information has been received. If possible, the Associate
office attorney will provide a tentative conclusion. If no tentative conclusion can be reached, the
Associate office attorney is encouraged to discuss the underlying complexities with the field office
and field counsel. Because the Associate office attorney’s tentative conclusion may change during
the preparation and review of the TAM, the tentative conclusion is not considered final. If the
tentative conclusion is changed, the Associate office attorney will inform the field office and field
counsel. Neither the Associate office, nor the field office or the field counsel, should discuss the
tentative conclusion and its underlying rationale with the taxpayer or the taxpayer’s representative
until the Associate office is ready to provide a TAM that agrees with the taxpayer’s position or is
ready to hold an adverse conference. To afford taxpayers an appropriate opportunity to prepare
and present their position at a taxpayer conference, however, the taxpayer or the taxpayer’s
representative is to be told (by the Associate office attorney) the tentative conclusion when
scheduling the taxpayer conference. Field counsel should be notified of, and given the opportunity
to participate in, the notification to the taxpayer of the tentative conclusions and scheduling of the
taxpayer conference.
SECTION
9. TAXPAYER
CONFERENCES
Notification of conference
.01 If the Associate office proposes to provide a TAM that will be adverse to the taxpayer, and
if the taxpayer has not waived its right to a taxpayer conference, the taxpayer will be informed of
the time and place of the conference.
Scheduling conference
.02 The taxpayer conference for a TAM must occur within 10 calendar days after the taxpayer
is informed that an adverse TAM is proposed. The Associate office will notify the field office and
field counsel of the scheduled taxpayer conference and will offer the field office and field counsel
the opportunity to participate in the conference.
Taxpayer may request
extensions
.03 Only an Associate Chief Counsel may approve an extension of the 10-day period for holding
a conference. Although extensions are granted in appropriate circumstances at the discretion of
the Associate Chief Counsel, taxpayers should not expect extensions to be routinely granted.
The taxpayer must submit a request for an extension in writing to the Associate office, and must
immediately notify the field office and field counsel of the request. The request must contain a
detailed justification for the extension and must be submitted sufficiently before the end of the
10-day period to allow the Associate Chief Counsel to consider, and either approve or deny, the
request before the end of the 10-day period. If unusual circumstances near the end of the 10-day
period make a timely written request impracticable, the taxpayer may orally inform the assigned
Associate office attorney or reviewer before the end of the 10-day period about the need for an
extension and then promptly submit the written request. The Associate office attorney will inform

January 2, 2024 134 Bulletin No. 2024–1
One conference of right
the taxpayer by telephone of the approval or denial of a requested extension. There is no right to
appeal the denial of a request for extension.
.04 In general, a taxpayer who has not waived the right to a taxpayer conference is entitled
by right to only one conference with the Associate office. The conference is normally held at
the branch level. A person who has authority to sign the transmittal memorandum in his or her
own name, or on behalf of the branch chief, will participate. When more than one branch of
an Associate office has taken an adverse position on issues in the request or when the position
ultimately adopted by one branch will affect another branch’s determination, a representative from
each branch with authority to sign in his or her own name, or for the branch chief, will participate
in the conference. The conference is the taxpayer conference for each subject discussed.
Additional conferences may
be offered
.05 After the taxpayer conference, the Service will offer the taxpayer an additional conference
only if an adverse holding is proposed on a new issue or on the same issue but on grounds different
from
those discussed at the first conference. If a tentative position is changed at a higher level
with a result less favorable to the taxpayer, the taxpayer has no right to another conference if the
grounds or arguments on which the change is based were discussed at the taxpayer conference.
The limitation on the number of conferences to which a taxpayer is entitled does not prevent the
Associate office from inviting a taxpayer to participate in additional conferences if that office
determines that additional conferences would be useful. These additional conferences are not to
be offered routinely following an adverse decision.
Additional information
submitted after
the
conference
.06 In order to ensure that the taxpayer conference is productive, the taxpayer should make a
reasonable
effort to supply all information, documents, and arguments in writing well before the
conference.
Sometimes, however, it becomes apparent that new information may be helpful in resolving issues
discussed at the conference. If the Associate office and the taxpayer agree that such information
would be helpful, all such materials must be submitted and received within 10 calendar days after
the conference. Any extension of the 10-day period must be requested by the taxpayer in writing
and must be approved by the branch chief of the Associate office attorney. Extensions will not
be routinely granted. Taxpayers have no right to submit additional materials after the conference,
and are discouraged from providing additional copies or versions of materials already submitted.
If the additional information is not received from the taxpayer within 10 calendar days plus any
extensions granted by the branch chief, the TAM will be issued on the basis of the existing record.
The taxpayer must also send a copy of the additional information to the field office and field
counsel for comment. If the additional information has a significant impact on the facts in the
request, the Associate office will ask the field office and field counsel for comments, both of which
will respond within the agreed upon period of time. If there are no comments, the Associate office
attorney will be promptly notified.
Normally conducted in
person
Service makes only
tentative r
ecommendations
.07 Conferences under this section are generally conducted in person, but may be conducted
by telephone.
.08
At the end of the taxpayer conference, no commitment will be made about the conclusion
that the Service will finally adopt for any issue, including the outcome of a request for relief under
§ 7805(b).
Conference may not be
taped
.09
No tape, stenographic, or other verbatim recording of a taxpayer conference may be made
by any party.

Bulletin No. 2024–1 135 January 2, 2024
SECTION 10.
PREPARATION OF THE
TECHNICAL ADVICE
Reply consists of two parts

.01 The Associate office attorney prepares replies to requests for technical advice in two parts.
Each part identifies the taxpayer by name, address, identification number, and tax period(s)
involved. The first part of the reply is a transmittal memorandum (Form M-6000). The second
part is the TAM, which contains: (1) a statement of the issues; (2) the conclusions of the Associate
office; (3) a statement of the facts pertinent to the issues; (4) a statement of the relevant legal
authority, including legislation, tax treaties, court decisions, regulations, notices, revenue rulings,
revenue procedures, or announcements; and (5) a discussion of the rationale supporting the
conclusions reached by the Associate office. The conclusions give direct answers, whenever
possible, to the specific issues raised by the field office. The Associate office is not bound by
the issues as submitted by the taxpayer or by the field office and may reframe the issues to be
answered in a TAM after consultation with the field office and field counsel. The discussion of the
issues in a TAM will be in sufficient detail so that the field or Appeals officials will understand the
reasoning underlying the conclusion.
.02 The taxpayer or the taxpayer’s authorized representative may obtain information on the
status of the request by contacting the field office that requested the advice. The Associate office
attorney or reviewer assigned to the TAM request will give frequent status updates to the field
office and field counsel.
.03 The Associate office attorney will inform field counsel regarding the Associate office’s
final conclusions before a draft of the TAM is sent to the field office. Field counsel will be offered
a reasonable opportunity to review and informally discuss these conclusions with the Associate
office before the final TAM is sent to the field office.
.04 After field counsel is given a reasonable opportunity to review the Associate office’s final
conclusions, the Associate office attorney will provide a draft of the proposed final version of the
TAM to the field office and field counsel. If the field office or field counsel disagrees with the
proposed final conclusions, normal reconciliation and reconsideration procedures will be followed
to resolve the disagreement.
.05 A TAM is generally addressed to the field office that requested it. In the case of issues
arising within the jurisdiction of the Director, Government Entities; the Director, Employee Plans
or Exempt Organizations Examinations; or the Director, Employee Plans or Exempt Organizations
Rulings & Agreements, the TAM is addressed to the appropriate Director with a copy sent to the
field office and the field counsel attorney. A copy of a TAM requested by LB&I should be mailed
simultaneously to the appropriate Practice Area Director. A copy of a TAM requested by Appeals
should be addressed to the appropriate field office, and an electronic copy sent by encrypted e-mail
to *AP TAM Coordinator.
.06 The Associate office will provide a copy of the final TAM to the individual field counsel
attorney who assisted the field office in submitting the request and to that attorney’s Associate
Area Counsel or other manager, as appropriate. The Associate office also will provide a copy of
the final TAM to the Division Counsel for the operating division from which the request originated
or that has jurisdiction over the particular matter in the TAM. The TAM may be transmitted
electronically if it is in .pdf format, or may be sent by mail or fax transmission.
Status of a request
Opportunity for
field
counsel review
Copy of preliminary TAM
to field office and field
counsel
Routing of reply
Copy of final TAM to
field counsel and Division
Counsel

January 2, 2024 136 Bulletin No. 2024–1
Reconsideration
.07 Requests for reconsideration may be submitted by the field office, or in the case of bonds
under the jurisdiction of the Director, Government Entities, by that Director after the Associate
office has provided a final copy of the TAM to field counsel and Division Counsel. Requests
for reconsideration should be submitted before the field provides a copy of the TAM to the
taxpayer and must describe with specificity the errors in the analysis and conclusions. Requests
should focus on points that the TAM overlooked or misconstrued rather than simply re-argue
points raised in the initial request. The Associate office will give priority consideration to the
request and should act on the request as expeditiously as possible. The Associate office may
request further submissions from the field office and field counsel or the taxpayer, but the
parties should otherwise make no additional submissions. If a request for reconsideration fails
to follow the procedures set forth in this section of this revenue procedure, or the request fails to
raise issues or arguments different from those asserted in the initial request for technical advice,
the Associate office may return the request for reconsideration without ruling on the request for
reconsideration.
Discussing contents with
the taxpayer
Section 6110
.08 The Associate office will not discuss the specific contents of the TAM with the taxpayer
until after the field office has provided a copy of the TAM to the taxpayer.
.09 Before the TAM is issued, the Associate office will inform the taxpayer in writing of the
material likely to appear in the TAM that the taxpayer proposed for deletion but that the Associate
office has determined should not be deleted. If so informed, the taxpayer may submit within 10
calendar days any further information or arguments supporting the taxpayer’s proposed deletions.
The Associate office will attempt to resolve all disagreements about proposed deletions before the
TAM is issued. The taxpayer does not have the right to a conference to resolve any disagreements
about material to be deleted from the text of the TAM. For TAMs subject to § 6110, accompanying
the TAM is a notice under § 6110(f)(1) of intention to disclose a TAM, including a copy of the
version proposed to be open to public inspection and notations of third party communications
under § 6110(d). If the transmittal memorandum associated with the TAM provides information
not in the TAM, or if the case is returned for further development without issuance of the TAM,
the transmittal memorandum may be Chief Counsel Advice, as defined in § 6110(i)(1), subject to
public inspection under § 6110. These procedures do not apply to TAMs to the extent that § 6104
applies. See section 7.05 of this revenue procedure and § 6110(l)(1).
TAM takes effect when
taxpayer
receives a copy
.10 After a TAM is sent to the field office (or, for Tax Exempt Bonds, Employee Plans, and
Exempt
Organizations, to the Program Manager or Director, as applicable), the field office or
Director adopts and issues the TAM within the meaning of Treas. Reg. § 301.6110-2(h). Then
the field office or Director provides the taxpayer a copy of the TAM, the notice of intention to
disclose under § 6110(f)(1), as applicable, and a copy of the version proposed to be open to public
inspection, which includes notations of third party communications under § 6110(d), as applicable.
If a request for technical advice pertains to more than one taxpayer, and the requirements of
section 7.02 of this revenue procedure have been met, the field office or Director will provide
each taxpayer with a copy of the TAM and will notify the Associate office when this occurs. The
requirement to provide a taxpayer a copy of the TAM does not apply to a TAM involving civil
fraud or a criminal investigation, or to a TAM involving a jeopardy or termination assessment. See
section 10.12 of this revenue procedure.
Taxpayer may protest
deletions not made
.11 Generally, the Associate office considers only the deletion of material that the taxpayer has
proposed for deletion or other deletions as required under § 6110(c) before the TAM is sent to the
field office or Director. After receiving the notice of intention to disclose under § 6110(f)(1), the
taxpayer may protest the disclosure of certain information in it by submitting a written statement
in accordance with the notice of intention to disclose under § 6110(f)(1) (Notice 438, Notice of
Intention to Disclose).

Bulletin No. 2024–1 137 January 2, 2024
Public inspection in
civil fraud or criminal
investigation cases
.12 The provisions of this revenue procedure about referring issues upon the taxpayer’s request,
telling the taxpayer about the referral of issues, giving the taxpayer a copy of the arguments
submitted, submitting proposed deletions, granting conferences in the Associate office, or
providing a copy of the TAM to the taxpayer do not apply to a TAM described in § 6110(g)(5)
(A), which involves any matter that is the subject of a civil fraud or criminal investigation, or
that involves a jeopardy or termination assessment. In these cases, after all proceedings in the
investigations or assessments are complete, the taxpayer receives a copy of the TAM with the
notice of intention to disclose under § 6110(f)(1). The taxpayer may protest the disclosure of
certain information in the TAM by submitting a written statement in accordance with the Notice
of Intention to Disclose (Notice 438).
SECTION 11.
WITHDRA
WAL OF
REQUESTS FOR
TECHNICAL ADVICE
Taxpayer notified
.01 Once a request for a TAM has been sent to the Associate office, only a Director may
withdraw the request, and this must be done before the responding transmittal memorandum for
the TAM is signed. To withdraw the request, the Director must first notify the taxpayer of the
intent to withdraw unless: (1) the period of limitation on assessment is about to expire and the
taxpayer has declined to give written consent to extend the period; or (2) the notification would be
prejudicial to the best interests of the Government. If the taxpayer does not agree that the request
should be withdrawn and wishes to request review of the decision, the procedures in section 5.04
of this revenue procedure for review must be followed.
Acknowledgment of
withdrawal
.02 Acknowledgment of the withdrawal of a request submitted by a Director should be sent
to the appropriate Director, with a copy to the TAM coordinator. For a withdrawal of a request
submitted by Appeals, send an electronic copy by encrypted e-mail to *AP TAM Coordinator.
Associate office may decide
not to pr
ovide a TAM
.03 If the Associate office determines that a TAM will not be provided, it may return the request
for
technical advice unanswered. This determination must be made on the basis of sound tax
administration and must be approved by the Associate Chief Counsel. The decision not to provide
a TAM should be an infrequent occurrence and be made only after consultation with field counsel
and the requesting field office. If field counsel disagrees with this determination, they may request
reconsideration through existing reconciliation procedures.
Associate office may
pr
ovide views
.04 If a request for technical advice is withdrawn or an Associate office decides not to provide a
TAM,
the Associate office may address the substantive issues through other published guidance.
The Associate office may also address the substantive issues through legal advice, either generic
or case-specific. The decision to address the issues through these other forms of guidance will be
based on the general standards for issuing those types of guidance.

SECTION 12. USE OF
THE TECHNICAL

ADVICE
Service generally applies
advice in processing the
taxpayer’s case
.01 After a TAM is issued, the field office must process the taxpayer’s case on the basis of the
conclusions in the TAM. In the case of a TAM unfavorable to the taxpayer, the Appeals Area
Director may decide to settle the issue under existing settlement authority. Appeals, however,
will not settle an issue contrary to a TAM if it concerns an organization’s exempt status or private
foundation classification, or if it concerns an employee plan’s status or qualification. Thus, if the
TAM received by the field office concerns an organization’s exempt status, private foundation
classification, or a plan’s status or qualification, the organization or plan has no right to appeal
those specific issues with the Appeals Office. Appeals may submit a proposed disposition of the

January 2, 2024 138 Bulletin No. 2024–1
issue contrary to a TAM as a request for a new TAM. If a TAM provides conclusions involving
a § 103 obligation and the issuer of this obligation, the field office must apply the conclusions to
the issuer and any holder of the obligation, unless a field office separately initiates a request for a
TAM on behalf of the holder for the same issue addressed in the TAM involving the issuer, and
the Associate office issues a TAM involving that issue and that holder.

SECTION 13.
RETROACTIVITY AND
RELIANCE
Usually applies
r
etroactively
.01 The holdings in a TAM are applied retroactively, whether they are initial holdings or
they are later holdings that modify or revoke holdings in a prior TAM. The Associate Chief
Counsel with jurisdiction over the TAM, however, may exercise the discretionary authority under
§ 7805(b) to limit the retroactive effect of any holding. This authority is exercised in rare and
unusual circumstances.
Revocation or modification
of an earlier letter ruling or
TAM
.02 A TAM may be used to seek revocation or modification of an earlier TAM or revocation
or modification of a private letter ruling (PLR). See Rev. Proc. 2024-1, section 11.04 et seq. with
respect to revocation or modification of PLRs. Generally, a TAM that revokes or modifies a
letter ruling or an earlier TAM will not be applied retroactively if: (1) the applicable law has not
changed; (2) the taxpayer directly involved in the letter ruling or earlier TAM relied in good faith
on it; and (3) revocation or modification would be detrimental to the taxpayer. The new TAM
will be applied retroactively to the taxpayer whose tax liability was directly involved in the letter
ruling or TAM if: (1) controlling facts have been misstated or omitted; or (2) the facts at the time
of the transaction are materially different from the controlling facts on which the letter ruling
or earlier TAM was based. If a letter ruling or a TAM is modified or revoked with retroactive
effect, the notice to the taxpayer, except in fraud cases, should set forth the grounds on which the
modification or revocation is being made and the reason why the modification or revocation is
being applied retroactively.
Continuing action or series
of actions
.03 If an issue addressed in the TAM relates to a continuing action or a series of actions, it
is
generally applied until it is withdrawn or until the conclusion is modified or revoked by a
final decision in favor of the taxpayer with respect to that issue, the enactment of legislation,
the ratification of a tax treaty, a decision of the United States Supreme Court, or the issuance of
temporary regulations, final regulations, a revenue ruling, or other statement published in the
Internal Revenue Bulletin. Publication of a notice of proposed rulemaking does not affect the
application of a TAM. If a new holding in a TAM is less favorable to the taxpayer than the holding
in an earlier TAM, the new holding is generally not applied to the tax period when the taxpayer
relied on the earlier holding. It will be applied to that tax period, however, if material facts on
which the earlier TAM was based have changed.
Other taxpayers
.04 Under § 6110(k)(3), a taxpayer may not rely on a TAM issued by the Service for another
taxpayer. In addition, retroactive or non-retroactive treatment to one member of a practice area
directly involved in a letter ruling or TAM does not extend to another member of that same
practice area, and retroactive or non-retroactive treatment to one client of a tax practitioner does
not extend to another client of that same practitioner. The tax liability of each employee covered
by a letter ruling or TAM relating to a pension plan of an employer is directly involved in the letter
ruling or TAM.

Bulletin No. 2024–1 139 January 2, 2024

SECTION 14. HOW MAY
RETROACTIVE EFFECT
BE LIMITED?
Request for relief under
§ 7805(b)
.01 A taxpayer with respect to whom a TAM is issued, or for whom a TAM request is
pending, may request that the appropriate Associate Chief Counsel limit the retroactive effect
of any holding in the TAM or of any subsequent modification or revocation of the TAM. For
a pending request for technical advice, the taxpayer should make the request for relief under
§ 7805(b) as part of the initial request for advice. The Associate office will consider a request for
relief under § 7805(b) made at a later time if the Director determines that there is justification
for the delay in the making of the request. The Director’s determination that the delayed request
for § 7805 is not justified cannot be appealed. Requests for relief under § 7805(b) relating to
the revocation or modification of determination letters and letter rulings issued by TE/GE are
handled under the procedures in sections 23 and 29 of Rev. Proc. 2024-4, and section 12 of Rev.
Proc. 2024-5, this Bulletin.
Form of request for relief –
in general
.02 During the course of an examination of a taxpayer’s return by the field office or during
consideration
of the taxpayer’s return by the Appeals Area Director, a taxpayer’s request to limit
retroactivity must be made in the form of a request for a TAM. This includes recommendations by
a Director that an earlier letter ruling or TAM be modified or revoked. The request must meet the
general requirements of a request for technical advice. It must also: (1) state that it is being made
under § 7805(b); (2) state the relief sought; (3) explain the reasons and arguments in support of
the relief sought; and (4) include any documents bearing on the request. The taxpayer’s request
must be submitted to the Director, who should then forward the request to the Associate office for
consideration. If a taxpayer submits a request for relief after the initial TAM request, the taxpayer
must provide justification for having delayed the request. Requests for relief under § 7805(b)
relating to the revocation or modification of determination letters and letter rulings issued by TE/
GE are handled under the procedures in sections 23 and 29 of Rev. Proc. 2024-4, and section 12
of Rev. Proc. 2024-5, this Bulletin.
Form of request for relief
– continuing transaction
befor
e examination of
return
.03 A request for relief under § 7805(b) must be made in the form of a request for a letter
ruling
if: (1) a TAM addressing a continuing transaction is modified or revoked by later published
guidance; and (2) the request for relief is submitted before an examination has begun covering the
tax period(s) for which relief is sought. The requirements for a letter ruling request are given in
Rev. Proc. 2024-1 (this Bulletin).
Taxpayer’s right to a
confer
ence
.04 When a request for a TAM concerns only the application of § 7805(b), the taxpayer
has
the right to a conference with the Associate office in accordance with the provisions of
section 9 of this revenue procedure. If the request for application of § 7805(b) is included in the
request for a TAM on the substantive issues or is made before the taxpayer conference on the
substantive issues, the § 7805(b) issues will be discussed at the taxpayer’s one conference of
right. If the request for the application of § 7805(b) is made as part of a pending TAM request
after a taxpayer conference has been held on the substantive issues and the Director determines
that there is justification for having delayed the request, then the taxpayer will have the right to
a taxpayer conference concerning the application of § 7805(b), with the conference limited to
discussion of this issue only.
Reconsideration of request
for
relief under § 7805(b)
.05 When a TAM grants a taxpayer relief under § 7805(b), the Director may not request
reconsideration
of the § 7805(b) issue unless the Director determines there has been a misstatement
or omission of controlling facts by the taxpayer in its request for § 7805(b) relief.

January 2, 2024 140 Bulletin No. 2024–1
SECTION 15.
SIGNIFICANT CHANGES
MADE TO REV.
PROC. 2023-2
SECTION 16. EFFECT ON
OTHER DOCUMENTS
SECTION 17. EFFECTIVE
DATE
DRAFTING
INFORMATION
R
ev. Proc. 2023-2 is superseded.
This revenue procedure is effective January 02, 2024.
The principal author of this revenue procedure is Sean Dix of the Office of Associate Chief
Counsel (Procedure and Administration). For further information regarding this revenue procedure
for matters under the jurisdiction of:
(1) the Associate Chief Counsel (Corporate), contact T. Ian. Russell or Jean Broderick at (202)
317-3181 (not a toll-free call);
(2) the Associate Chief Counsel (Financial Institutions and Products), contact K. Scott Brown
at (202) 317-4423 (not a toll-free call);
(3) the Associate Chief Counsel (Income Tax and Accounting), contact R. Matthew Kelley at
(202) 317-7002 (not a toll-free call);
(4) the Associate Chief Counsel (Passthroughs and Special Industries), contact Jason
Deirmenjian at (202) 317-4137 (not a toll-free call);
(5) the Associate Chief Counsel (Procedure and Administration), contact Stephanie Chernoff at
(202) 317-3400 (not a toll-free call);
(6) the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment
Taxes), contact Melissa L. Duce at (202) 317-6000 (not a toll-free call);
(7) the Associate Chief Counsel (International), contact Shane McCarrick at (202) 317-3800
(not a toll-free call);
(8) the Commissioner (Large Business & International Division), contact Shirley S. Lee at
(202) 317-3152 (not a toll-free call);
(9) the Commissioner (Small Business/Self-Employed Division), contact Charles Hall at (240)
613-6353 (not a toll-free call);
(10) the Commissioner (Wage and Investment Division), contact Geoffrey Gerbore at (631)
977-3210 (not a toll-free call); or
(11) the Office of Appeals, contact Mark K. Wesner at (602) 636-9571 (not a toll-free call).

Bulletin No. 2024–1 141 January 2, 2024
INDEX
References are to sections in Rev. Proc. 2024-2
Additional Information
– initial processing of TAM request ............................................................................................................8.06
– taxpayer request for extension of time to send ........................................................................................8.07
– where to send ...........................................................................................................................................8.08
– after taxpayer conference .........................................................................................................................9.06
– proposed deletions under § 6110 ..................................................................................................7.05, 10.09
Appeal of decision to seek or not seek TAM ..............................................................................................5.03
– The decision of the Director, the LB&I Territory Manager, or the Tax Exempt Bonds
Program Manager may be reviewed but not appealed .............................................................................5.04
Civil fraud or criminal investigation cases ...............................................................................................10.12
Conferences
– offered ............................................................................................................................................6, 9, 14.04
– after taxpayer conference .........................................................................................................................9.05
– scheduling .......................................................................................................................................6.06, 9.02
request to limit retroactivity ..................................................................................................................14.04
telephone conferences ....................................................................................................................6.07, 9.07
Definitions
– Appeals officer .........................................................................................................................................2.03
– Director ....................................................................................................................................................2.02
– field office ................................................................................................................................................2.06
– field counsel .............................................................................................................................................2.07
– frivolous issue ..........................................................................................................................................4.04
– taxpayer ....................................................................................................................................................2.04
– technical advice ........................................................................................................................................1.01
Discussions with Taxpayers
– contents of TAM ....................................................................................................................................10.08
– substantive issues at pre-submission conference .....................................................................................6.09
– tentative conclusion in TAM ....................................................................................................................8.09
Employee Plans and Exempt Organizations
– application of § 6104 ...............................................................................................................................7.05
– mandatory technical advice on employee plans matters ..........................................................................3.04
– requests by Exempt Organizations Rulings & Agreements .....................................................................3.05
– request for relief under § 7805(b) for matters handled by TE/GE ...........................................................4.07
Extension of Time
– to appeal decision not to request a TAM ..................................................................................................5.03
– to disagree with statement of facts in technical advice request ...............................................................7.06
– to schedule conference .............................................................................................................................9.03
– to submit additional information requested by Associate office in initial processing of TAM................8.07
– to submit additional information after conference ...................................................................................9.06
Foreign laws and documents .......................................................................................................................7.03
Issues Eligible for TAMs
.................................................................................................................................3
Issues Not Eligible for TAMs ..........................................................................................................................4

January 2, 2024 142 Bulletin No. 2024–1
Penalties of Perjury Statement
– form ..........................................................................................................................................................7.06
– required when no factual agreement ........................................................................................................7.06
– required with additional information .......................................................................................................8.06
Power of Attorney .......................................................................................................................................6.11
Pre-submission Conferences ............................................................................................................................6
Public Inspection Under § 6110
– deletion statement required ......................................................................................................................7.05
– exception when § 6104 applies ................................................................................................................7.05
– notice of intention to disclose ................................................................................................................10.09
– protesting deletions not made ................................................................................................................10.11
Responsibility for Requesting Advice ........................................................................................................5.01
Retroactive Effect
– request to limit retroactivity ...................................................................................................................14.01
– format of request .........................................................................................................................14.02, 14.03
– right to conference ................................................................................................................................14.04
Section 301.9100 Relief .............................................................................................................................4.03
Status of TAM ...........................................................................................................................................10.02
Taxpayer Participation ................................................................................................................................3.03
– consequences of failure to participate in material stage .................................................................7.06, 8.06
What to Include in the Request for Advice
– Memorandum of issues, facts, law, and arguments ..................................................................................7.01
– Statement proposing information to be deleted from public inspection ..................................................7.05
– Transmittal Form 4463 .............................................................................................................................7.07
– Number of copies .....................................................................................................................................7.09
Where to Send
– information required prior to pre-submission conference .......................................................................6.05
– request for referral for a TAM ..................................................................................................................5.02
Withdrawal of TAM Requests ........................................................................................................................11

Bulletin No. 2024–1 143 January 2, 2024
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 2024-3
TABLE OF CONTENTS
SECTION 1. PURPOSE AND NATURE OF CHANGES .......................................................143
SECTION 2. BACKGROUND AND SCOPE ................................................................143
SECTION 3. AREAS IN WHICH RULINGS WILL NOT BE ISSUED ...........................................144
SECTION 4. AREAS IN WHICH RULINGS WILL NOT ORDINARILY BE ISSUED .............................151
SECTION 5. AREAS UNDER STUDY IN WHICH RULINGS WILL NOT BE ISSUED ............................158
SECTION 6. AREAS COVERED BY AUTOMATIC APPROVAL PROCEDURES ................................158
SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES ...............................................158
SECTION 8. EFFECTIVE DATE ..........................................................................158
SECTION 9. PAPERWORK REDUCTION ACT .............................................................158
DRAFTING INFORMATION .............................................................................159
SECTION 1. PURPOSE AND
NATURE OF CHANGES
.01 The purpose of this revenue proce-
dure is
to update Rev. Proc. 2023-3, 2023-
1 I.R.B.144, by providing a revised list of
those areas of the Internal Revenue Code
under the jurisdiction of the Associate
Chief Counsel (Corporate), the Associate
Chief Counsel (Financial Institutions and
Products), the Associate Chief Counsel (In-
come Tax and Accounting), the Associate
Chief Counsel (Passthroughs and Special
Industries), the Associate Chief Counsel
(Procedure and Administration), and the
Associate Chief Counsel (Employee Ben-
efits, Exempt Organizations, and Employ-
ment Taxes) (EEE) relating to issues on
which the Internal Revenue Service (the
“Service”) will not issue letter rulings or
determination letters. For a list of areas un-
der the jurisdiction of the Associate Chief
Counsel (International) relating to inter-
national issues on which the Service will
not issue letter rulings or determination
letters, see Rev. Proc. 2024-7, this Bulle-
tin. For a list of areas under the jurisdic-
tion of the Commissioner, Tax Exempt and
Government Entities Division relating to
issues, exempt organizations, plans, or plan
amendments on which the Service will and
will not issue letter rulings or determina-
tion letters, see Rev. Proc. 2024-4 and Rev.
Proc. 2024-5, this Bulletin.
.02 Changes.
1) Old section 3.01(25), regarding
§§ 115 and 1275 (also §§ 61, 163,
2501, and 7701), has been removed.
2) Old section 3.01(60), regarding
rulings under sections 332, 351, 368,
and 1036, has been removed.
3) Old section 3.01(62), regarding
rulings under section 351, has been
modified.
4) Old section 3.01(63), regarding
rulings under section 355, has been
modified.
5) Old section 3.01(65), regarding
rulings under section 368, has been
removed.
6) Old section 3.01(102), regarding
rulings under section 1036, has been
removed.
7) Section 4.01(29), regarding rulings
under section 355, has been modified.
8) Old Section 4.01(30), regarding
rulings under section 355, has been
removed.
9) Section 4.01(63), regarding § 6109,
has been added.
10) Section 4.02(2), regarding rulings on
part of an integrated transaction, has
been modified.
11) Section 4.02(9), regarding comfort
rulings, has been modified.
12) Old section 5.01(3), regarding rulings
under section 355, has been removed.
13) Section 5.01(11), regarding § 1202,
has been added.
14) Old section 5.01(21), regarding
§ 6109, has been removed.
SECTION 2. BACKGROUND,
SCOPE OF APPLICATION, AND
NO-RULE ISSUES PART OF
INTEGRATED TRANSACTION
.01 Background.
Whenever appropriate in the interest
of sound tax administration, it is the pol-
icy of the Service to answer inquiries of
individuals and organizations regarding
their status for tax purposes and the tax
effects of their acts or transactions, pri-
or to the filing of returns or reports that
are required by the revenue laws. In em-
ployee plans matters described in section
5.15 of Rev. Proc. 2024-1, this Bulletin,
the Associate Chief Counsel (EEE) may
issue letter rulings after the filing of re-

January 2, 2024 144 Bulletin No. 2024–1
turns or reports that are required by the
revenue laws.
There are, however, certain areas in
which the Service will not issue rulings or
determination letters. These areas are set
forth in sections 3, 4, 5, and 6 of this rev-
enue procedure.
Section 3 sets forth those areas in which
rulings or determination letters will not be
issued. Section 4 sets forth those areas in
which rulings or determination letters will
not ordinarily be issued. Whenever used
in this revenue procedure, “not ordinari-
ly” means that unique and compelling
reasons must be demonstrated to justify
the issuance of a ruling or determination
letter (which may include consequences
of the COVID-19 pandemic). Taxpayers
contemplating a request for a ruling in
any of the areas set forth in section 4 are
encouraged to request a pre-submission
conference to consider whether unique
and compelling reasons exist. See section
10.07 of Rev. Proc. 2024-1. Section 5 sets
forth those areas in which the Service is
temporarily not issuing rulings or deter-
mination letters because those matters are
under study. Section 6 sets forth areas in
which the Service has provided automatic
approval procedures in lieu of issuing rul-
ings or determination letters. The Service
will not ordinarily issue rulings for these
matters when a taxpayer does not qualify
for automatic approval.
See Rev. Proc. 2024-1, this Bulletin,
particularly section 6 captioned “Under
What Circumstances Does The Service
Not Issue Letter Rulings Or Determina-
tion Letters?” for general instructions and
other situations in which the Service will
not or ordinarily will not issue letter rul-
ings or determination letters.
With respect to the items listed, reve-
nue rulings or revenue procedures may be
published in the Internal Revenue Bulle-
tin from time to time to provide general
guidelines regarding the position of the
Service.
Additions or deletions to this revenue
procedure as well as restatements of items
listed will be made by modification of this
revenue procedure. Changes will be pub-
lished as they occur throughout the year
and will be incorporated annually in a new
revenue procedure published as the third
revenue procedure of the year. These lists
should not be considered all-inclusive be-
cause the Service may decline to issue a
letter ruling or a determination letter when
appropriate in the interest of sound tax
administration (including due to resource
constraints) or on other grounds whenever
warranted by the facts or circumstances of
a particular case. Decisions not to rule on
individual cases (as contrasted with those
that present significant pattern issues) are
not reported in this revenue procedure and
will not be added to subsequent revisions.
If the Service determines that it is not
in the interest of sound tax administration
to issue a letter ruling or determination
letter due to resource constraints, it will
adopt a consistent approach with respect
to taxpayers that request a ruling on the
same issue. The Service will also consider
adding the issue to the no-rule list at the
first opportunity. See section 6.02 of Rev.
Proc. 2024-1, this Bulletin.
.02 Scope of Application.
This revenue procedure does not pre-
clude the submission of requests for tech-
nical advice to the National Office from
other offices of the Service.
.03 No-Rule Issues Part of Integrated
Transaction.
If it is impossible for the Service to
determine the tax consequences of an in-
tegrated transaction without knowing the
resolution of an issue on which the Ser-
vice will not issue rulings or determina-
tion letters under this revenue procedure
involving a part of the transaction or a re-
lated transaction, the taxpayer must state
in the request to the best of the taxpayer’s
knowledge and belief the tax consequenc-
es of the no-rule issue. The Service’s
ruling or determination letter will state
that the Service did not consider, and no
opinion is expressed upon, that issue. In
appropriate cases the Service may decline
to issue rulings or determination letters
on such integrated transactions due to the
relevance of the no-rule issue, despite the
taxpayer’s representation. See also section
4.02(2) of this revenue procedure.
SECTION 3. AREAS IN WHICH
RULINGS OR DETERMINATION
LETTERS WILL NOT BE ISSUED
.01 Specific Questions and Problems.
(1) Sections 40, 40A, 40B, 4041, 4081,
4083(a), and 6426.—Alcohol, etc., Used
as Fuel; Biodiesel and Renewable Diesel
Used as Fuel; Sustainable Aviation Fuel;
Imposition of Tax (§§ 4041 and 4081);
Taxable Fuel; Credit for Alcohol Fuel,
Biodiesel, and Alternative Fuel Mix-
tures.—Whether a particular fuel or fuel
mixture is subject to excise tax or whether
a particular fuel or fuel mixture qualifies
for an excise tax credit or payment, or a
related income tax credit, under the Inter-
nal Revenue Code.
(2) Section 42.—Low-Income Hous-
ing Credit.—Whether under § 42(j)(4)(E)
a casualty loss has been restored by recon-
struction or replacement within a reason-
able period of time. The Service may issue
a determination letter in this case. See sec-
tion 12 of Rev. Proc. 2024-1, this Bulletin.
(3) Section 45.—Electricity Produced
from Certain Renewable Resources,
Etc.—The allocation by a partnership of
the § 45 credit, the validity of the partner-
ship, or whether any taxpayer is a valid
partner in the partnership.
(4) Section 45.—Electricity Produced
from Certain Renewable Resources,
Etc.—Whether the taxpayer meets the
requirements of § 45 or Notice 2010-54,
2010-40 I.R.B. 403, for refined coal.
(5) Sections 45.—Electricity Produced
from Certain Renewable Resources,
Etc.—The application of the beginning of
construction requirement under § 45.
(6) Section 45Q.—Credit for Carbon
Oxide Sequestration.—The application of
the beginning of construction requirement
under § 45Q.
(7) Section 45Q.—Credit for Carbon
Oxide Sequestration.—The allocation by
a partnership of the § 45Q credit, the va-
lidity of the partnership, or whether any
partner is a valid partner in the partner-
ship.
(8) Section 47.—Rehabilitation Cred-
it.—The allocation by a partnership of the
§ 47 rehabilitation credit, the validity of
the partnership, or whether any taxpayer is
a valid partner in the partnership.
(9) Section 48.—Energy Credit.—The
application of the beginning of construc-
tion requirement under § 48, including to
a qualified investment credit facility for
which a taxpayer makes an election under
§ 48(a)(5) to claim a credit under § 48 in
lieu of a credit under § 45.
(10) Section 61.—Gross Income De-
fined.—Whether an amount is not includ-
ed in a taxpayer’s gross income under

Bulletin No. 2024–1 145 January 2, 2024
section 61 because the taxpayer receives
the amount subject to an unconditional
obligation to repay the amount.
(11) Section 61.—Gross Income De-
fined.—Whether amounts voluntari-
ly deferred by a taxpayer under a de-
ferred-compensation plan maintained by
an organization described in § 501 (other
than an eligible plan maintained by an eli-
gible employer pursuant to the provisions
of § 457(b)) are currently includible in the
taxpayer’s gross income.
(12) Section 61.—Gross Income De-
fined.—Whether a split-dollar life insur-
ance arrangement is “materially modified”
within the meaning of § 1.61-22(j)(2) of
the Income Tax Regulations. (Also §§ 83,
301, 1401, 2501, 3121, 3231, 3306, 3401,
and 7872.)
(13) Sections 61, 111, and 1001.—
Gross Income Defined; Recovery of Tax
Benefit Items; Determination of Amount
of and Recognition of Gain or Loss.—
Whether, in connection with a transaction
involving the establishment or amend-
ment of a welfare benefit fund (including
Voluntary Employees’ Beneficiary As-
sociations (VEBAs)), a transfer of assets
between welfare benefit funds (including
VEBAs), or a new or different use of as-
sets of a welfare benefit fund (including
a VEBA), (i) the employer, plan sponsor,
welfare benefit fund (including a VEBA),
or covered individuals must include any
amount in gross income under § 61 or the
tax benefit rule, or (ii) the employer or
welfare benefit fund (including a VEBA)
have engaged in a sale or exchange of as-
sets under § 1001.
(14) Sections 61, 451, and 1001.—
Gross Income Defined; General Rule for
Taxable Year of Inclusion; Determination
of Amount of and Recognition of Gain or
Loss.—Whether, under authorization by
an appropriate state agency to recover cer-
tain costs pursuant to state specified cost
recovery legislations, any investor-owned
utility company realizes income upon:
(i) the creation of an intangible property
right; (ii) the transfer of that intangible
property right; or (iii) the securitization of
the intangible property right.
(15) Section 79.—Group-Term Life
Insurance Purchased for Employees.—
Whether a group insurance plan for 10 or
more employees qualifies as group-term
insurance, if the amount of insurance is
not computed under a formula that would
meet the requirements of § 1.79-1(c)(2)
(ii) of the Income Tax Regulations had the
group consisted of fewer than 10 employ-
ees.
(16) Section 83.—Property Trans-
ferred in Connection with Performance
of Services.—Whether a restriction con-
stitutes a substantial risk of forfeiture if
the employee is a controlling shareholder.
Also, whether a transfer has occurred, if
the amount paid for the property involves
a nonrecourse obligation.
(17) Section 83.—Property Trans-
ferred in Connection with Performance of
Services.—Which corporation is entitled
to the deduction under § 83(h) in cases
in which a corporation undergoes a cor-
porate division, if the facts are not similar
to those described in Rev. Rul. 2002-1,
2002-1 C.B. 268.
(18) Section 101.—Certain Death
Benefits.—Whether there has been a
transfer for value for purposes of § 101(a)
in situations involving a grantor and a
trust when (i) substantially all of the trust
corpus consists or will consist of insur-
ance policies on the life of the grantor or
the grantor’s spouse, (ii) the trustee or
any other person has a power to apply the
trust’s income or corpus to the payment
of premiums on policies of insurance on
the life of the grantor or the grantor’s
spouse, (iii) the trustee or any other per-
son has a power to use the trust’s assets
to make loans to the grantor’s estate or to
purchase assets from the grantor’s estate,
and (iv) there is a right or power in any
person that would cause the grantor to be
treated as the owner of all or a portion of
the trust under §§ 673 to 677.
(19) Sections 101, 761, and 7701.—
Certain Death Benefits; Terms Defined;
Definitions.—Whether, in connection
with the transfer of a life insurance poli-
cy to an unincorporated organization, (i)
the organization will be treated as a part-
nership under §§ 761 and 7701, or (ii)
the transfer of the life insurance policy to
the organization will be exempt from the
transfer for value rules of § 101, when
substantially all of the organization’s as-
sets consist or will consist of life insur-
ance policies on the lives of the members.
(20) Section 102.—Gifts and Inheri-
tances.—Whether a transfer is a gift with-
in the meaning of § 102(a).
(21) Section 105(h).—Amount Paid to
Highly Compensated Individuals Under a
Discriminatory Self-Insured Medical Ex-
pense Reimbursement Plan.—Whether a
self-insured medical reimbursement plan
satisfies the requirements of § 105(h) for
a plan year.
(22) Section 107.—Rental Value of
Parsonages.—Whether amounts distrib-
uted to a retired minister from a pension
or annuity plan should be excludible from
the minister’s gross income as a parson-
age allowance under § 107.
(23) Section 107.—Rental Value of
Parsonages.—Whether an individual is a
“minister of the gospel” for Federal tax
purposes. (Also §§ 1402(a)(8), (c)(4), and
(e), 3121(b)(8)(A), and 3401(a)(9).)
(24) Section 111.—See section
3.01(13), above.
(25) Section 115.—Income of States,
Municipalities, Etc.—Whether the in-
come of membership organizations estab-
lished by states exclusively to reimburse
members for losses arising from work-
men’s compensation claims is excluded
from gross income under § 115.
(26) Section 115.—Income of States,
Municipalities, Etc.—Whether some, but
not all, income of an entity is from the ex-
ercise of an essential government function
in order to be excluded from gross income
under § 115.
(27) Section 115.—Income of States,
Municipalities, Etc.—Whether income
accruing to a trust, or other entity, relating
to or associated with a qualified retirement
plan described in § 401(a) is excluded
from gross income under § 115.
(28) Section 117.—Qualified Schol-
arships.—Whether amounts paid to re-
search fellows and research associates are
scholarships or fellowships excluded from
wages for FICA tax purposes.
(29) Section 117.—Qualified Schol-
arships.—Whether an employer-related
scholarship or fellowship grant is exclu-
dible from the employee’s gross income,
if there is no intermediary private founda-
tion distributing the grants, as described in
Rev. Proc. 76-47, 1976-2 C.B. 670.
(30) Section 118.—Contributions to the
Capital of a Corporation.—Whether a trans-
fer of an intertie as defined in section III. B.
2. of Notice 2016-36, 2016-25 I.R.B. 1029,
meets all of the requirements under the safe
harbor provided by Notice 2016-36.

January 2, 2024 146 Bulletin No. 2024–1
(31) Section 119.—Meals or Lodg-
ing Furnished for the Convenience of the
Employer.—Whether the value of meals
or lodging is excludible from gross in-
come by an employee who is a controlling
shareholder of the employer.
(32) Section 121.—Exclusion of Gain
from Sale of Principal Residence.—
Whether property qualifies as the taxpay-
er’s principal residence.
(33) Section 125.—Cafeteria Plans.—
Whether amounts used to provide group-
term life insurance under § 79, accident
and health benefits under §§ 105 and 106,
and dependent care assistance programs
under § 129 are includible in the gross
income of participants and considered
“wages” for purposes of §§ 3401, 3121,
and 3306 when the benefits are offered
through a cafeteria plan.
(34) Section 162.—Trade or Business
Expenses.—Whether compensation is
reasonable in amount.
(35) Section 162.—Trade or Business
Expenses.—Whether a taxpayer is en-
gaged in a trade or business. This area
does not include a request for a ruling that
relies on a representation from a taxpayer
that the taxpayer is or is not engaged in a
trade or business, or a request for a ruling
that relies on factual information provided
by the taxpayer evidencing the active con-
duct of a trade or business (for example,
a request that relies on the taxpayer’s ac-
tive conduct of a trade or business as ev-
idenced by financial statements provided
by the taxpayer).
(36) Section 163.—Interest.—The in-
come tax consequences of transactions
involving “shared appreciation mortgage”
(SAM) loans in which a taxpayer, borrow-
ing money to purchase real property, pays
a fixed rate of interest on the mortgage
loan below the prevailing market rate and
will also pay the lender a percentage of the
appreciation in value of the real property
upon termination of the mortgage. This
applies to all SAM arrangements in which
the loan proceeds are used for commercial
or business activities, or to finance a per-
sonal residence, if the facts are not simi-
lar to those described in Rev. Rul. 83-51,
1983-1 C.B. 48. (Also §§ 61, 451, 461,
856, 1001, and 7701.)
(37) Sections 165, 381, and 1502.—
Losses; Carryovers in Certain Corporate
Acquisitions; Regulations.—In determin-
ing whether a loss for worthless securities
is subject to § 165(g)(3), (i) whether the
source of any gross receipts may be deter-
mined by reference to the source of gross
receipts of a counter party to an intercom-
pany transaction, as defined in § 1.1502-
13(b)(1) (e.g., an intercompany distribu-
tion to which § 1.1502-13(f)(2) applies),
other than an intercompany transaction to
which § 381(a) applies, and (ii) in an in-
tercompany transaction to which § 381(a)
applies, whether the acquiring corporation
takes into account historic gross receipts
of the distributor or transferor corporation,
if the intercompany transaction is part of a
plan to claim a deduction for worthless se-
curities under § 165(g)(3).
(38) Section 170.—Charitable, Etc.,
Contributions and Gifts.—Whether a
charitable contribution deduction under
§ 170 is allowed for a transfer of an in-
terest in a limited partnership or a limited
liability company taxed as a partnership to
an organization described in § 170(c).
(39) Section 170.—Charitable, Etc.,
Contributions and Gifts.—Whether a tax-
payer who advances funds to a charitable
organization and receives therefor a prom-
issory note may deduct as contributions, in
one taxable year or in each of several years,
amounts forgiven by the taxpayer in each of
several years by endorsement on the note.
(40) Section 170.—Charitable, Etc.,
Contributions and Gifts.—Whether an or-
ganization is or continues to be described
in § 170(b)(1)(A) (other than clause (v))
or § 170(c)(2) - (5), including, for exam-
ple, whether changes in an organization’s
activities or operations will affect or jeop-
ardize the organization’s status as an orga-
nization described in those sections. The
Associate Chief Counsel (EEE) will rule,
however, on specific legal questions relat-
ed to §§ 170(b)(1)(A) or 170(c) that are
not otherwise described in this revenue
procedure. See Rev. Proc. 2024-5, this
Bulletin, for the procedures for obtaining
determination letters on public charity sta-
tus under § 170.
(41) Section 181.—Treatment of Cer-
tain Qualified Film and Television Pro-
ductions.—The determination under
§ 1.181-1(a)(1) and (2) as to who is the
owner of a qualified film or television pro-
duction.
(42) Section 199.—Income Attribut-
able to Domestic Production Activities.—
The determination under § 1.199-3(f)
(1) as to who is the taxpayer that has the
benefits and burdens of ownership under
Federal income tax principles of any qual-
ifying production property (as defined in
§ 1.199-3(j)(1)), qualified film (as defined
in § 1.199-3(k)), or utilities (as defined in
§ 1.199-3(l)) during the period in which
a qualifying activity under § 199 occurs.
(43) Section 213.—Medical, Dental,
Etc., Expenses.—Whether a capital ex-
penditure for an item that is ordinarily
used for personal, living, or family pur-
poses, such as a swimming pool, has as
its primary purpose the medical care of
the taxpayer or the taxpayer’s spouse or
dependent, or is related directly to such
medical care.
(44) Section 216.—Deduction of Tax-
es, Interest, and Business Depreciation
by Cooperative Housing Corporation
Tenant-Stockholder.—Whether a unit
constitutes an “apartment in a building”
under § 216(b)(1)(B).
(45) Section 264.—Certain Amounts
Paid in Connection with Insurance Con-
tracts.—Whether § 264(d)(1) applies.
(46) Section 264(c)(1).—Contracts
Treated as Single Premium Contracts.—
Whether “substantially all” the premiums
of a contract of insurance are paid within
a period of 4 years from the date on which
the contract is purchased. Also, whether
an amount deposited is in payment of a
“substantial number” of future premiums
on such a contract.
(47) Sections 267, 304, 331, 332, 351,
and 1502.—Losses, Expenses, and Inter-
est with Respect to Transactions Between
Related Taxpayers; Redemption Through
Use of Related Corporations; Gain or
Loss to Shareholders in Corporate Liqui-
dations; Complete Liquidations of Sub-
sidiaries; Transfer to Corporation Con-
trolled by Transferor; Regulations.—The
treatment of transactions in which stock
of a corporation is transferred with a plan
or intention that the corporation be liqui-
dated in a transaction intended to qualify
under § 331.
(48) Section 269.—Acquisitions Made
to Evade or Avoid Income Tax.—Wheth-
er an acquisition is within the meaning of
§ 269.
(49) Section 274.—Disallowance of
Certain Entertainment, Etc., Expenses.—
Whether a taxpayer who is traveling away

Bulletin No. 2024–1 147 January 2, 2024
from home on business may, in lieu of
substantiating the actual cost of meals,
deduct a fixed per-day amount for meal
expenses that differs from the amount
authorized by the revenue procedure pro-
viding optional rules for substantiating the
amount of travel expenses for the period
in which the expense was paid or incurred.
(50) Section 302.—Distributions in
Redemption of Stock.—Whether § 302(b)
applies when the consideration given in
redemption by a corporation consists en-
tirely or partly of its notes payable, and the
shareholder’s stock is held in escrow or as
security for payment of the notes with the
possibility that the stock may or will be
returned to the shareholder in the future,
upon the happening of specific defaults by
the corporation.
(51) Section 302.—Distributions in
Redemption of Stock.—Whether § 302(b)
applies when the consideration given in
redemption by a corporation in exchange
for a shareholder’s stock consists entirely
or partly of the corporation’s promise to
pay an amount based on, or contingent on,
future earnings of the corporation, when
the promise to pay is contingent on work-
ing capital being maintained at a certain
level, or any other similar contingency.
(52) Section 302.—Distributions
in Redemption of Stock.—Whether
§ 302(b) applies to a redemption of stock,
if, after the redemption, the distributing
corporation uses property that is owned
by the shareholder from whom the stock
is redeemed and the payments by the cor-
poration for the use of the property are
dependent upon the corporation’s future
earnings or are subordinate to the claims
of the corporation’s general creditors.
Payments for the use of property will
not be considered to be dependent upon
future earnings merely because they are
based on a fixed percentage of receipts or
sales.
(53) Section 302.—Distributions in
Redemption of Stock.—Whether the ac-
quisition or disposition of stock described
in § 302(c)(2)(B) has, or does not have,
as one of its principal purposes the avoid-
ance of Federal income taxes within the
meaning of that section, unless the facts
and circumstances are materially identical
to those set forth in Rev. Rul. 85-19, 1985-
1 C.B. 94; Rev. Rul. 79-67, 1979-1 C.B.
128; Rev. Rul. 77-293, 1977-2 C.B. 91;

Rev. Rul. 57-387, 1957-2 C.B. 225; Rev.
Rul. 56-584, 1956-2 C.B. 179; or Rev.
Rul. 56-556, 1956-2 C.B. 177.
(54) Section 302(b)(4) and (e).—Re-
demption from Noncorporate Shareholder
in Partial Liquidation; Partial Liquidation
Defined.—The amount of working capital
attributable to a business or portion of a
business terminated that may be distribut-
ed in partial liquidation.
(55) Section 304.—See section
3.01(47), above.
(56) Section 312.—Effect on Earnings
and Profits.—The determination of the
amount of earnings and profits of a cor-
poration.
(57) Sections 331, 453, and 1239.—
Gain or Loss to Shareholders in Corporate
Liquidations; Installment Method; Gain
from Sale of Depreciable Property Be-
tween Certain Related Taxpayers.—The
tax effects of a transaction in which there
is a transfer of property by a corporation
to a partnership or other noncorporate en-
tity (or the transfer of stock to such entity
followed by a liquidation of the corpora-
tion) when more than a nominal amount of
the stock of such corporation and the capi-
tal or beneficial interests in the purchasing
entity (that is, more than 20 percent in val-
ue) is owned by the same persons, and the
consideration to be received by the selling
corporation or the selling shareholders
includes an installment obligation of the
purchasing entity.
(58) Section 331.—See section
3.01(47), above.
(59) Section 332.—See section
3.01(47), above.
(60) Section 351.—See section
3.01(47), above.
(61) Section 355.—Distribution of
Stock and Securities of a Controlled
Corporation.—Whether the distribution
of stock of a controlled corporation will
be carried out for one or more corporate
business purposes. Notwithstanding the
preceding sentence, the Service will rule
with respect to an issue provided the is-
sue is a legal issue and is not inherently
factual in nature, pertaining to the corpo-
rate business requirement under § 1.355–
2(b).
(62) Section 358.—Basis to Distribu-
tees.—The acceptability of an estimation
procedure or the acceptability of a specific
sampling procedure to determine the ba-

sis of stock acquired by an acquiring cor-
poration in a reorganization described in
§ 368(a)(1)(B).
(63) Section 381.—See section
3.01(37), above.
(64) Section 403(b).—Taxability of
Beneficiary Under Annuity Purchased by
Section 501(c)(3) Organization or Public
School.—Whether the form of a plan sat-
isfies the requirements of § 403(b) as pro-
vided in Rev. Proc. 2024-4, this Bulletin.
(65) Section 409A.—Inclusion in
Gross Income of Deferred Compensa-
tion Under Nonqualified Deferred Com-
pensation Plans.—The income tax con-
sequences of establishing, operating, or
participating in a nonqualified deferred
compensation plan within the meaning of
§ 1.409A-1(a); whether a plan is described
in § 1.409A-1(a)(3)(iv) or (v); whether a
plan is a bona fide vacation leave, sick
leave, or compensatory time plan de-
scribed in § 1.409A-1(a)(5); and whether
a plan provides for the deferral of com-
pensation under § 1.409A-1(b).
(66) Section 411(d)(3).—Termination
or Partial Termination; Discontinuance of
Contributions.—Whether there has been a
partial termination of an employee plan.
The Service may issue a determination
letter involving the partial termination of
an employee plan. See Rev. Proc. 2024-4,
this Bulletin.
(67) Section 414(d).—Governmental
Plan.—Whether a plan is a governmental
plan under § 414(d).
(68) Section 419(e).—Welfare Bene-
fit Fund.—Whether a captive insurance
arrangement through which an employer
provides health insurance to current or re-
tired employees is a welfare benefit fund.
(69) Section 424.—Definitions and
Special Rules.—Whether the substitution
of a new Incentive Stock Option (ISO)
for an old ISO, or the assumption of an
old ISO, by an employer by reason of a
corporate transaction constitutes a modi-
fication which results in the issuance of a
new option by reason of failing to satisfy
the spread test requirement of § 424(a)(1)
or the ratio test requirement of § 1.425-
1(a)(4). The Service will continue to rule
on the issue of whether the new ISO or
the assumption of the old ISO gives the
employee additional benefits not present
under the old option within the meaning
of § 424(a)(2).

January 2, 2024 148 Bulletin No. 2024–1
(70) Section 451.—General Rule for
Taxable Year of Inclusion.—The tax
consequences of a nonqualified unfund-
ed deferred-compensation arrangement
with respect to a controlling sharehold-
er-employee eligible to participate in the
arrangement.
(71) Section 451.—General Rule for
Taxable Year of Inclusion.—The tax
consequences of nonqualified unfunded
deferred-compensation arrangements in
which the arrangements fail to meet the
requirements of Rev. Proc. 92-65, 1992-
2 C.B. 428, and Rev. Proc. 71-19, 1971-1
C.B. 698.
(72) Sections 451 and 457.—Gener-
al Rule for Taxable Year of Inclusion;
Nonqualified Deferred Compensation
Plans of State and Local Governments
and Tax-Exempt Organizations.—The tax
consequences to unidentified independent
contractors in nonqualified unfunded de-
ferred compensation plans. This applies
to plans established under § 451 by em-
ployers in the private sector and to plans
of state and local governments and tax-ex-
empt organizations under § 457. Howev-
er, a ruling with respect to a specific inde-
pendent contractor’s participation in such
a plan may be issued.
(73) Section 451.—See section
3.01(14), above.
(74) Section 453.—See section
3.01(57), above.
(75) Section 457.—See section
3.01(72), above.
(76) Section 457A.—Nonqualified De-
ferred Compensation from Certain Tax
Indifferent Parties.—The income tax con-
sequences of establishing, operating, or
participating in a nonqualified deferred
compensation plan within the meaning of
§ 457A(d)(3).
(77) Section 501.—Exemption from
Tax on Corporations, Certain Trusts,
Etc.—Whether an organization is or con-
tinues to be exempt from taxation under
§ 501(a) as an organization described in
§§ 501(c) or 501(d), including, for exam-
ple, whether changes in an organization’s
activities or operations will affect or jeop-
ardize the organization’s exempt status.
The Associate Chief Counsel (EEE) will
rule, however, on specific legal questions
related to §§ 501(c) or 501(d) that are not
otherwise described in this revenue proce-
dure. For example, although the Associate

Chief Counsel (EEE) would not rule on
whether a change in a § 501(c)(3) orga-
nization’s activities would jeopardize the
organization’s exempt status, the Associ-
ate Chief Counsel (EEE) would (subject
to the limitations described in this revenue
procedure) rule on whether such new ac-
tivities would further an exempt purpose
described in § 501(c)(3). See Rev. Proc.
2024-5, this Bulletin, for the procedures
for issuing determination letters on tax-ex-
empt status under § 501.
(78) Sections 501, 511, 512, 513, and
514.—Exemption from Tax on Corpo-
rations, Certain Trusts, Etc.; Imposition
of Tax on Unrelated Business Income of
Charitable, Etc., Organizations; Unrelat-
ed Business Taxable Income; Unrelated
Trade or Business; Unrelated Debt-Fi-
nanced Income.—Whether a joint venture
between a tax-exempt organization and a
for-profit organization affects an organi-
zation’s exempt status, furthers an exempt
purpose, or results in unrelated business
income.
(79) Sections 507, 664, 4941, and
4945.—Termination of Private Founda-
tion Status; Charitable Remainder Trusts;
Taxes on Self-Dealing; Taxes on Taxable
Expenditures.—Issues pertaining to the
tax consequences of the termination of a
charitable remainder trust (as defined in
§ 664) before the end of the trust term as
defined in the trust’s governing instrument
in a transaction in which the trust benefi-
ciaries receive their actuarial shares of the
value of the trust assets.
(80) Section 509.—Private Foundation
Defined.—Whether an organization is or
continues to be described in § 509(a) in-
cluding, for example, whether changes in
an organization’s activities or operations
will affect or jeopardize the organiza-
tion’s status as a public charity described
in § 509(a)(1) - (4). The Associate Chief
Counsel (EEE) will rule, however, on spe-
cific legal questions related to § 509(a)
that are not otherwise described in this
revenue procedure. See Rev. Proc. 2024-
5, this Bulletin, for the procedures for
obtaining determination letters on public
charity status under § 509.
(81) Sections 511, 512, 513, and
514.—Imposition of Tax on Unrelated
Business Income of Charitable, Etc., Or-
ganizations; Unrelated Business Taxable
Income; Unrelated Trade or Business; Un-

related Debt-Financed Income.—Whether
unrelated business income tax issues arise
when charitable lead trust assets are in-
vested with charitable organizations.
(82) Sections 511, 512, 513, and 514.—
See section 3.01(78), above.
(83) Section 529.—Qualified Tuition
Programs.—Whether a state-run tuition
program qualifies under § 529.
(84) Sections 542, 543, and 544.—
Definition of Personal Holding Com-
pany; Personal Holding Company In-
come; Rules for Determining Stock
Ownership.—Whether the application
of § 544(a) causes a corporation to meet
the stock ownership requirements under
§ 542(a)(2), § 543(a)(4), § 543(a)(6), or
§ 543(a)(7).
(85) Section 641.—Imposition of
Tax.—Whether the period of administra-
tion or settlement of an estate or a trust
(other than a trust described in § 664) is
reasonable or unduly prolonged.
(86) Section 642(c).—Deduction for
Amounts Paid or Permanently Set Aside
for a Charitable Purpose.—Allowance of
an unlimited deduction for amounts set
aside by a trust or estate for charitable
purposes when there is a possibility that
the corpus of the trust or estate may be in-
vaded.
(87) Section 643(f).—Treatment of
multiple trusts.—Whether two or more
trusts shall be treated as one trust for pur-
poses of subchapter J of chapter 1.
(88) Section 664.—Charitable Re-
mainder Trusts.—Whether the settlement
of a charitable remainder trust upon the
termination of the noncharitable interest is
made within a reasonable period of time.
(89) Section 664.—See section
3.01(79), above.
(90) Section 671.—Trust Income,
Deductions, and Credits Attributable to
Grantors and Others as Substantial Own-
ers.—Whether the grantor will be consid-
ered the owner of any portion of a trust
when (i) substantially all of the trust cor-
pus consists or will consist of insurance
policies on the life of the grantor or the
grantor’s spouse, (ii) the trustee or any
other person has a power to apply the
trust’s income or corpus to the payment of
premiums on policies of insurance on the
life of the grantor or the grantor’s spouse,
(iii) the trustee or any other person has
a power to use the trust’s assets to make

Bulletin No. 2024–1 149 January 2, 2024
loans to the grantor’s estate or to purchase
assets from the grantor’s estate, and (iv)
there is a right or power in any person that
would cause the grantor to be treated as
the owner of all or a portion of the trust
under §§ 673 to 677.
(91) Section 704(b).—Determination
of Distributive Share.—Whether the allo-
cation to a partner under the partnership
agreement of income, gain, loss, deduc-
tion, or credit (or an item thereof) has
substantial economic effect or is in ac-
cordance with the partner’s interest in the
partnership.
(92) Section 761.—Terms Defined.—
Matters relating to the validity of a part-
nership or whether a person is a partner in
a partnership.
(93) Section 761.—See section
3.01(19), above.
(94) Section 856.—Definition of Real
Estate Investment Trust.—Whether a cor-
poration whose stock is “paired” with or
“stapled” to stock of another corporation
will qualify as a real estate investment
trust under § 856, if the activities of the
corporations are integrated.
(95) Section 1001.—Determination of
Amount of and Recognition of Gain or
Loss.—Whether the termination of a char-
itable remainder trust before the end of the
trust term as defined in the trust’s govern-
ing instrument, in a transaction in which
the trust beneficiaries receive their actuar-
ial shares of the value of the trust assets, is
treated as a sale or other disposition by the
beneficiaries of their interests in the trust.
(96) Sections 1001 and 1058.—Deter-
mination of Amount of and Recognition
of Gain or Loss; Transfers of Securities
Under Certain Agreements.—Whether a
taxpayer recognizes gain or loss on the
transfer of virtual currency in exchange
for a contractual obligation that requires
the return of identical virtual currency to
the taxpayer or on the transfer of identical
virtual currency to the taxpayer in satis-
faction of the contractual obligation.
(97) Section 1001.—See section
3.01(13) and (14), above.
(98) Section 1033.—Involuntary Con-
versions.—Whether the replacement or
proposed replacement of compulsorily or
involuntarily converted property does or
does not qualify under § 1033(a), if the
taxpayer has already filed a Federal tax re-
turn for the first taxable year in which any
of the gain was realized from the convert-
ed property. The Service may issue a de-
termination letter in this case. See section
12.01 of Rev. Proc. 2024-1, this Bulletin.
(99) Section 1058.—See section
3.01(96), above.
(100) Section 1221.—Capital Asset
Defined.—Whether specialty stock allo-
cated to an investment account by a reg-
istered specialist on a national securities
exchange is a capital asset.
(101) Section 1221.—Capital Asset
Defined.—Whether the termination of a
charitable remainder trust before the end
of the trust term as defined in the trust’s
governing instrument, in a transaction in
which the trust beneficiaries receive their
actuarial shares of the value of the trust as-
sets, is treated as a sale or exchange of a
capital asset by the beneficiaries.
(102) Section 1239.—See section
3.01(57), above.
(103) Section 1361.—S Corporation
Defined.—Whether a state law limited
partnership electing under § 301.7701-3
to be classified as an association taxable
as a corporation has more than one class
of stock for purposes of § 1361(b)(1)(D).
The Service will treat any request for a
ruling on whether a state law limited part-
nership is eligible to elect S corporation
status as a request for a ruling on whether
the partnership complies with § 1361(b)
(1)(D).
(104) Section 1362(f).—Inadvertent
Invalid Elections or Terminations.—Prin-
cipal purpose determinations regarding
the one class of stock requirement.—Ad-
dressing the validity or continuation of an
S election in situations regarding the one
class of stock requirement that require a
determination of the existence of a prin-
cipal purpose because such a determina-
tion is inherently factual in nature. See
section 6.02 of Rev. Proc. 2024-1 (or any
successor revenue procedure). Accord-
ingly, the IRS will not issue a PLR under
§ 1362(f) addressing: (a) For purposes
of determining whether all outstanding
shares of stock confer identical rights
to distribution and liquidation proceeds
under § 1.1361-1(l)(2), whether a prin-
cipal purpose of a commercial contrac-
tual agreement, buy-sell agreement, an
agreement restricting the transferability
of stock, or a redemption agreement is to
circumvent the one class of stock require-
ment of § 1361(b)(1)(D) and § 1.1361-
1(l) (see § 1.1361-1(l)(2)(i) and (iii)(A)
(1)); or (b) For purposes of determining
whether an instrument, obligation, or ar-
rangement is treated as a second class of
stock, whether: (i) A principal purpose of
issuing or entering into an instrument, ob-
ligation, or arrangement is to circumvent
the rights to distribution or liquidation
proceeds conferred by the outstanding
shares of stock or to circumvent the lim-
itation on eligible shareholders contained
in § 1.1361-1(b)(1) (see § 1.1361-1(l)(4)
(ii)(A)(2)); or (ii) A principal purpose of
an unwritten advance or proportionately
held obligation is to circumvent the rights
of the outstanding shares of stock or the
limitation on eligible shareholders under
§ 1.1361-1(l)(4)(ii)(A)(2) (see § 1.1361-
1(l)(4)(ii)(B)).
(105) Section 1362(f).—Inadvertent
Invalid Elections or Terminations.—Cer-
tain inadvertent errors, omissions, or
missing signatures.—Addressing the va-
lidity or continuation of an S election or
a QSub election: (a) Determinations of
the validity or continuation of an S elec-
tion with regard to one or more dispropor-
tionate distributions (as defined in section
2.03(2) of Rev. Proc. 2019-22) if the gov-
erning provisions confer identical rights to
distribution and liquidation proceeds. See
§ 1.1361-1(l)(1) and (2); (b) Whether a
missing administrative letter from the IRS
accepting an election for a corporation to
be an S corporation or accepting an elec-
tion for a corporation to be a QSub affects
the validity or continuation of the elec-
tion; (c) Whether the filing of a Federal
income tax return that is inconsistent with
a corporation’s status as an S corporation
or a QSub affects the validity or continua-
tion of the S election or QSub election (as
appropriate).
(106) Section 1502.—Regulations.—If
a member of an affiliated group fails to file
Form 1122 or fails to join in the making of
a consolidated return due to a mistake of
law or fact, or inadvertence, whether such
member will be treated as if it had filed a
Form 1122. The Service may issue a de-
termination letter in this case. See section
12.01 of Rev. Proc. 2024-1, this Bulletin.
But see also section 6.07 of this revenue
procedure.
(107) Section 1502.—See sections
3.01(37) and (47), above.

January 2, 2024 150 Bulletin No. 2024–1
(108) Section 1551.—Disallowance
of the Benefits of the Graduated Corpo-
rate Rates and Accumulated Earnings
Credit.—Whether a transfer is within
§ 1551.
(109) Section 2031.—Definition of
Gross Estate.—Actuarial factors for valu-
ing interests in the prospective gross es-
tate of a living person.
(110) Section 2055.—Transfers for
Public, Charitable, and Religious Uses.—
Whether a charitable contribution deduc-
tion under § 2055 is allowed for the trans-
fer of an interest in a limited partnership
or a limited liability company taxed as a
partnership to an organization described
in § 2055(a).
(111) Section 2512.—Valuation of
Gifts.—Actuarial factors for valuing pro-
spective or hypothetical gifts of a donor.
(112) Section 2522.—Charitable and
Similar Gifts.—Whether a charitable
contribution deduction under § 2522 is
allowable for a transfer of an interest in
a limited partnership or a limited liability
company taxed as a partnership to an or-
ganization described in § 2522(a).
(113) Section 2601.—Tax Imposed.—
Whether a trust exempt from genera-
tion-skipping transfer (GST) tax under
§ 26.2601-1(b)(1), (2), or (3) of the Gener-
ation-Skipping Transfer Tax Regulations
will retain its GST exempt status when
there is a modification of a trust, change in
the administration of a trust, or a distribu-
tion from a trust in a factual scenario that
is similar to a factual scenario set forth in
one or more of the examples contained in
§ 26.2601-1(b)(4)(i)(E).
(114) Sections 3121, 3306, and
3401.—Definitions.—For purposes of de-
termining prospective employment status,
whether an individual will be an employ-
ee or an independent contractor. A ruling
with regard to prior employment status
may be issued.
(115) Sections 3121, 3306, and
3401.—Definitions.—Who is the employ-
er of an “employee-owner” as defined in
§ 269A(b)(2).
(116) Sections 3121, 3306, and
3401.—Definitions.—For purposes of de-
termining worker classification pursuant
to the filing of Form SS-8, Determination
of Worker Status for Purposes of Federal
Employment Taxes and Income Tax With-
holding, whether a worker is a bona fide
partner and, therefore, not an employee of
the business.
(117) Sections 3121 and 3401.—Defi-
nitions.—For purposes of determining
worker classification pursuant to the filing
of Form SS-8, Determination of Worker
Status for Purposes of Federal Employ-
ment Taxes and Income Tax Withhold-
ing, whether a state or local government
worker who may be performing services
under an agreement entered into pursuant
to Section 218 of the Social Security Act
is an employee or independent contractor
for federal employment tax purposes.
(118) Section 4041.—See section
3.01(1), above.
(119) Section 4052(f)(1).—Certain
Repairs and Modifications Not Treated
as Manufacture.—Whether a chassis re-
paired or modified using a “glider kit” is
treated as manufactured or produced if the
cost of the repairs or modifications does
not exceed 75 percent of the retail price of
a comparable new chassis.
(120) Section 4081.—See section
3.01(1), above.
(121) Section 4083.—See section
3.01(1), above.
(122) Section 4191.—Medical De-
vices.—Whether a device (as defined in
section 201(h) of the Federal Food, Drug,
and Cosmetic Act) intended for humans
is not a “taxable medical device” within
the meaning of § 4191(b)(1) due to the
application of the exemption provided in
§ 4191(b)(2) for eyeglasses, contact lens-
es, hearing aids, and any other medical de-
vice determined by the Secretary to be of
a type which is generally purchased by the
general public at retail for individual use.
(123) Section 4216(b).—Constructive
Sale Price.—Whether a particular meth-
odology for determining the tax base is al-
lowable under the constructive sale price
rules.
(124) Section 4671.—Imposition of
Tax on Imported Substances.—Whether
the amount of tax or tax rate for a particu-
lar substance is correct.
(125) Sections 4940 and 4942.—Ex-
cise Tax Based on Investment Income;
Taxes on Failure to Distribute Income.—
Whether an organization is or continues
to be an “operating foundation” described
in § 4942(j)(3) or an “exempt operating
foundation” described in § 4940(d)(2), in-
cluding, for example, whether changes in

an organization’s activities or operations
will affect or jeopardize the organiza-
tion’s status as an operating foundation or
exempt operating foundation. The Associ-
ate Chief Counsel (EEE) will rule, how-
ever, on specific legal questions related to
§§ 4940(d)(2) or 4942(j)(3) that are not
otherwise described in this revenue proce-
dure. See Rev. Proc. 2024-5, this Bulletin,
for the procedures for obtaining determi-
nation letters on foundation status under
§§ 4940 and 4942.
(126) Section 4941.—Taxes on
Self-Dealing.—Whether transactions
during the administration of an estate or
trust meet the requirements of the excep-
tion to § 4941 set forth in § 53.4941(d)-
1(b)(3) of the Private Foundation Excise
Tax Regulations, in cases in which a dis-
qualified person issues a promissory note
in exchange for property of an estate or
trust.
(127) Section 4941.—Taxes on
Self-Dealing.—Whether an act of
self-dealing occurs when a private foun-
dation (or other entity subject to § 4941)
owns or receives an interest in a limited
liability company or other entity that owns
a promissory note issued by a disqualified
person.
(128) Section 4941.—See section
3.01(79), above.
(129) Section 4942.—See section
3.01(125), above.
(130) Section 4945.—See section
3.01(79), above.
(131) Section 4958.—Taxes on Excess
Benefit Transactions.—Whether a com-
pensation or property transaction satisfies
the rebuttable presumption that the trans-
action is not an excess benefit transaction
as described in § 53.4958-6 of the Excess
Benefit Transactions Excise Tax Regula-
tions.
(132) Section 4975(d).—Exemp-
tions.—Whether the renewal, extension,
or refinancing of an exempt loan satisfies
the requirements of § 4975(d)(3). Also,
whether the pre-payment of employee
stock ownership plan (ESOP) loans satis-
fies the requirements of § 4975(d)(3) other
than with respect to plan termination.
(133) Section 4976(b)(1)(C).—Dis-
qualified Benefit.—Whether a transfer of
assets between welfare benefit funds (in-
cluding VEBAs), or a new or different use
of assets of a welfare benefit fund (includ-

Bulletin No. 2024–1 151 January 2, 2024
ing a VEBA), results in a reversion to the
employer.
(134) Section 4980.—Tax on Rever-
sion of Qualified Plan Assets to Employ-
er.—Whether an employer reversion
from a qualified plan occurs for purpos-
es of § 4980(c)(2) in connection with a
transaction in which (1) less than 100
percent of the assets of a defined benefit
plan are spun off to another defined ben-
efit plan sponsored or maintained by the
same employer (or any entity that would
be considered to be in a group of em-
ployers treated as a single employer with
the employer under § 414(b), (c), (m), or
(o)); (2) the defined benefit plan receiv-
ing the assets that have been spun off is
terminated within a short period of time
after receiving those assets; and (3) as-
sets remain in the trust of the terminated
defined benefit plan after all benefits are
distributed to or on behalf of all partici-
pants and their beneficiaries.
(135) Section 4980B.—Failure to Sat-
isfy Continuation Coverage Requirements
of Group Health Plans.—Whether an
action is “gross misconduct” within the
meaning of § 4980B(f)(3)(B). (See sec-
tion 3.05 of Rev. Proc. 87-28, 1987-1 C.B.
770, 771.)
(136) Section 4980H.—Shared Re-
sponsibility for Employers Regarding
Health Coverage.—Whether an employer
is required to make an assessable payment
under § 4980H(a) or (b).
(137) Section 6050P.—Returns Relat-
ing to the Cancellation of Indebtedness by
Certain Entities.—Requests for a ruling
that the creditor is not required to report
a discharge that include as grounds for the
request a dispute regarding the underlying
liability.
(138) Section 6050P.—Returns Relat-
ing to the Cancellation of Indebtedness
by Certain Entities.—Whether amounts
reduced pursuant to the terms of a debt in-
strument are reportable under § 6050P and
the regulations.
(139) Section 6050P.—Returns Relat-
ing to the Cancellation of Indebtedness
by Certain Entities.—Whether amounts
discharged in a nonlending transaction are
reportable under § 6050P and the regula-
tions.
(140) Section 6166.—Extension of
Time for Payment of Estate Tax Where
Estate Consists Largely of Interest in
Closely Held Business.—Requests in-
volving § 6166 if there is no decedent.
(141) Section 6426.—See section
3.01(1), above.
(142) Section 6901.—Transferred As-
sets.—Whether a taxpayer is liable for tax
as a transferee.
(143) Section 7216.—Disclosure or
Use of Information by Preparers of Re-
turns.—Whether a criminal penalty is ap-
plicable for any disclosure or use of infor-
mation by preparers of returns.
(144) Section 7701.—Definitions.—
The classification of an instrument that
has certain voting and liquidation rights
in an issuing corporation but whose div-
idend rights are determined by reference
to the earnings of a segregated portion of
the issuing corporation’s assets, including
assets held by a subsidiary.
(145) Section 7701.—Definitions.—
The classification for Federal tax purposes
of a fideicomiso or other land trust created
under local law, applying the principles of
Rev. Rul. 2013-14, 2013-26 I.R.B. 1267,
or Rev. Rul. 92-105, 1992-2 C.B. 204.
(146) Section 7701.—See section
3.01(19), above.
(147) Section 7704.—Certain Publicly
Traded Partnerships Treated as Corpora-
tions.—Whether interests in a partnership
that are not traded on an established se-
curities market (within the meaning of
§ 7704(b) and § 1.7704-1(b) of the Pro-
cedure and Administration Regulations)
are readily tradable on a secondary mar-
ket or the substantial equivalent thereof
under § 1.7704-1(c)(1). This specifically
includes, but is not limited to, whether
an investment fund or portfolio support-
ing variable contract arrangements of life
insurance companies is a publicly traded
partnership.
(148) Section 9815.—Additional Mar-
ket Reforms.—Whether an insured group
health plan satisfies the requirements of
§ 2716 of the Public Health Service Act,
Prohibition on Discrimination in Favor of
Highly Compensated Individuals, as in-
corporated into the Code by § 9815.
.02 General Areas.
(1) Whether the economic substance
doctrine is relevant to any transaction or
whether any transaction complies with the
requirements of § 7701(o).
(2) The results of transactions that lack
a bona fide business purpose or have as
their principal purpose the reduction of
Federal taxes.
(3) A matter upon which a court deci-
sion adverse to the Government has been
handed down and the question of follow-
ing the decision or litigating further has
not yet been resolved.
(4) A matter involving alternate plans
of proposed transactions or involving hy-
pothetical situations.
(5) Whether under Subtitle F (Pro-
cedure and Administration) reasonable
cause, due diligence, good faith, clear
and convincing evidence, or other similar
terms that require a factual determination
exist.
(6) A matter involving the regulations
governing practice before the Service un-
der 31 CFR Part 10 (reprinted as Treasury
Department Circular No. 230).
(7) Whether a proposed transaction
would subject the taxpayer to a criminal
penalty.
(8) Whether a completed transaction
can be rescinded for Federal income tax
purposes.
(9) The income tax (including unrelat-
ed business income tax) or excise tax con-
sequences of the contribution of stock op-
tions to, or their subsequent exercise from,
plans described in Part 1 of Subchapter D
of Chapter 1 of Subtitle A of the Code.
(10) Questions that the Service deter-
mines, in its discretion, should not be an-
swered in the general interests of sound
tax administration, including due to re-
source constraints.
(11) Any frivolous issue, as that term
is defined in section 6.10 of Rev. Proc.
2024-1, this Bulletin.
(12) A request that does not comply with
the provisions of Rev. Proc. 2024-1, this
Bulletin.
SECTION 4. AREAS IN WHICH
RULINGS OR DETERMINATION
LETTERS WILL NOT ORDINARILY
BE ISSUED
.01 Specific Questions and Problems.
(1) Sections 38, 39, 46, and 48.—Gen-
eral Business Credit; Carryback and Car-
ryforward of Unused Credits; Amount of
Credit; Energy Credit.—Application of
these sections if the formal ownership of

January 2, 2024 152 Bulletin No. 2024–1
property is in a party other than the tax-
payer, except when title is held merely as
security.
(2) Section 61.—Gross Income De-
fined.—Determination as to who is the
true owner of property in cases involv-
ing the sale of securities, or participation
interests therein, if the purchaser has the
contractual right to cause the securities, or
participation interests therein, to be pur-
chased by either the seller or a third party.
(3) Sections 61 and 163.—Gross In-
come Defined; Interest.—Determinations
as to who is the true owner of property
or the true borrower of money in cases in
which the formal ownership of the proper-
ty, or the liability for the indebtedness, is
in another party.
(4) Section 62(c).—Certain Arrange-
ments Not Treated as Reimbursement
Arrangements.—Whether amounts relat-
ed to a salary reduction and paid under a
purported reimbursement or other expense
allowance arrangement will be treated as
paid under an “accountable plan” in ac-
cordance with § 1.62-2(c)(2).
(5) Sections 83 and 451.—Proper-
ty Transferred in Connection with Per-
formance of Services; General Rule for
Taxable Year of Inclusion.—When com-
pensation is realized by a person who,
in connection with the performance of
services, is granted a nonstatutory option
without a readily ascertainable fair market
value to purchase stock at a price that is
less than the fair market value of the stock
on the date the option is granted.
(6) Sections 101 and 7702.—Certain
Death Benefits; Life Insurance Contract
Defined.—Whether amounts received
under an arrangement with an entity that
is not regulated as an insurance company
may be treated as received under a “life
insurance contract” within the meaning of
§§ 101(a) and 7702.
(7) Section 103.—Interest on State
and Local Bonds.—Whether the interest
on state or local bonds will be excludible
from gross income under § 103(a), if the
proceeds of issues of bonds (other than
advance refunding issues) are placed in
escrow or otherwise not expended for a
governmental purpose for an extended pe-
riod of time even though the proceeds are
invested at a yield that will not exceed the
yield on the state or local bonds prior to
their expenditure.
(8) Section 141.—Private Activity
Bond; Qualified Bond.—Whether state or
local bonds will meet the “private business
use test” and the “private security or pay-
ment test” under § 141(b)(1) and (2) in sit-
uations in which the proceeds are used to
finance certain output facilities and, pur-
suant to a contract to take, or take or pay
for, a nongovernmental person purchases
30 percent or more of the actual output of
the facility but 10 percent or less of the
available output of the facility as defined
in § 1.141-7(b)(1). In similar situations,
the Service will not ordinarily issue rul-
ings concerning questions arising under
paragraphs (3), (4), and (5) of § 141(b).
(9) Sections 142 and 144(a).—Ex-
empt Facility Bond; Qualified Small Issue
Bond.—Whether an issue of private activ-
ity bonds meets the requirements of § 142
or § 144(a), if the sum of—
(i) the portion of the proceeds used to
finance a facility in which an owner (or re-
lated person) or a lessee (or a related per-
son) is a user of the facility both after the
bonds are issued and at any time before
the bonds were issued, and
(ii) the portion used to pay issuance
costs and nonqualified costs
equals more than 5 percent of the net
proceeds, as defined in § 150(a)(3).
(10) Sections 162 and 262.—Trade or
Business Expenses; Personal, Living, and
Family Expenses.—Whether expenses are
nondeductible commuting expenses, ex-
cept for situations governed by Rev. Rul.
99-7, 1999-1 C.B. 361.
(11) Section 162(m).—Certain Exces-
sive Employee Remuneration.—Whether
the deduction limit under § 162(m) ap-
plies to compensation attributable to ser-
vices performed for a related partnership.
(12) Section 163.—See section 4.01(3),
above.
(13) Section 165.—Losses.—Wheth-
er stock in a corporation has been aban-
doned.
(14) Section 167.—Depreciation.
(i) Useful lives of assets.
(ii) Depreciation rates.
(iii) Salvage value of assets.
(15) Sections 167 and 168.—Depre-
ciation; Accelerated Cost Recovery Sys-
tem.—Application of those sections in
which the formal ownership of property is
in a party other than the taxpayer except
when title is held merely as security.
(16) Section 170.—Charitable, Etc.,
Contributions and Gifts.—Whether a
transfer to a pooled income fund described
in § 642(c)(5) qualifies for a charitable
contribution deduction under § 170(f)(2)
(A).
(17) Section 170.—Charitable, Etc.,
Contributions and Gifts.—Whether a
transfer to a charitable remainder trust
described in § 664 that provides for an-
nuity or unitrust payments for one or two
measuring lives qualifies for a charitable
deduction under § 170(f)(2)(A).
(18) Section 170.—Charitable, Etc.,
Contributions and Gifts.—Whether a tax-
payer who transfers property to a charita-
ble organization and thereafter leases back
all or a portion of the transferred property
may deduct the fair market value of the
property transferred and leased back as a
charitable contribution.
(19) Section 199A.—Qualified Busi-
ness Income.—Whether a taxpayer or rel-
evant passthrough entity is engaged in a
specified service trade or business.
(20) Section 216.—Deduction of Tax-
es, Interest, and Business Depreciation
by Cooperative Housing Corporation
Tenant-Stockholder.—If a cooperative
housing corporation (CHC), as defined in
§ 216(b)(1), transfers an interest in real
property to a corporation (not a CHC) in
exchange for stock or securities of the
transferee corporation, which engages in
commercial activity with respect to the
real property interest transferred, whether
(i) the income of the transferee corpora-
tion derived from the commercial activity
and (ii) any cash or property (attributable
to the real property interest transferred)
distributed by the transferee corporation
to the CHC will be considered as gross in-
come of the CHC for the purpose of deter-
mining whether 80 percent or more of the
gross income of the CHC is derived from
tenant-stockholders within the meaning of
§ 216(b)(1)(D).
(21) Section 262.—See section
4.01(10), above.
(22) Section 265(a)(2).—Interest.—
Whether indebtedness is incurred or con-
tinued to purchase or carry obligations the
interest on which is wholly exempt from
the taxes imposed by Subtitle A.
(23) Section 302.—Distributions in
Redemption of Stock.—The tax effect of
the redemption of stock for notes, when

Bulletin No. 2024–1 153 January 2, 2024
the payments on the notes are to be made
over a period in excess of 15 years from
the date of issuance of such notes.
(24) Section 302(b)(4) and (e).—Re-
demption from Noncorporate Shareholder
in Partial Liquidation; Partial Liquidation
Defined.—Whether a distribution will
qualify as a distribution in partial liqui-
dation under § 302(b)(4) and (e)(1)(A),
unless it results in a 20 percent or greater
reduction in (i) gross revenue, (ii) net fair
market value of assets, and (iii) employ-
ees. (Partial liquidations that qualify as
§ 302(e)(2) business terminations are not
subject to this provision.)
(25) Section 306.—Dispositions of
Certain Stock.—Whether the distribution,
disposition, or redemption of “section 306
stock” in a closely held corporation is in
pursuance of a plan having as one of its
principal purposes the avoidance of Fed-
eral income taxes within the meaning of
§ 306(b)(4).
(26) Sections 331 and 346(a).—Gain
or Loss to Shareholders in Corporate Liq-
uidations; Complete Liquidation.—The
tax effect of the liquidation of a corpora-
tion by a series of distributions when the
distributions in liquidation are to be made
over a period in excess of 3 years from the
adoption of the plan of liquidation.
(27) Section 351.—Transfer to Cor-
poration Controlled by Transferor.—
Whether § 351 applies to the transfer of
an interest in real property by a coopera-
tive housing corporation (as described in
§ 216(b)(1)) to a corporation in exchange
for stock or securities of the transferee
corporation, if the transferee engages in
commercial activity with respect to the
real property interest transferred.
(28) Section 355.—Distribution of
Stock and Securities of a Controlled Cor-
poration.—Whether the active business
requirement of § 355(b) is met when,
within the 5-year period described in
§ 355(b)(2)(B), a distributing corporation
acquired control of a controlled corpora-
tion as a result of the distributing corpora-
tion transferring cash or other liquid or in-
active assets to the controlled corporation
in a transaction in which gain or loss was
not recognized as a result of the transfer
meeting the requirements of § 351(a) or
§ 368(a)(1)(D).
(29) Section 355.—Distribution of
Stock and Securities of a Controlled

Corporation.—Any issue relating to the
qualification, under § 355 and related
provisions, of a distribution, or anoth-
er distribution which is part of the same
plan or series of related transactions, if,
immediately after any such distribution,
the fair market value of the gross assets of
the trade(s) or business(es) on which the
distributing corporation or the controlled
corporation relies to satisfy the active
trade or business requirement of § 355(b)
is less than five percent of the fair market
value of the total gross assets of such cor-
poration.
For purposes of determining the fair
market value of the total gross assets of
such corporation and of the gross assets of
such trade(s) or business(es), (i) all mem-
bers of a separate affiliated group, within
the meaning of § 355(b)(3)(B), are treated
as one corporation; and (ii) if the distrib-
uting corporation or the controlled corpo-
ration relies on an active trade or business
of a partnership for purposes of § 355(b),
such corporation is treated as owning its
ratable share of the gross assets of the
partnership.
This section 4.01(29) does not apply if
(i) all the stock of the controlled corpora-
tion that is distributed in the distribution is
distributed to one or more members of the
affiliated group, as defined in § 243(b)(2)
(A), of which the distributing corporation
is a member; and (ii) such distribution is
not part of a plan or series of related trans-
actions pursuant to which stock of any
corporation will be distributed outside
such affiliated group in a distribution de-
scribed in this section 4.01(29) or section
5.01(3) of this revenue procedure.
(30) Section 441(i).—Taxable Year of
Personal Service Corporations.—Wheth-
er the principal activity of the taxpayer
during the testing period for the taxable
year is the performance of personal ser-
vices within the meaning of § 1.441-3(c)
(1)(iii).
(31) Section 448(d)(2)(A).—Limita-
tion on Use of Cash Method of Account-
ing; Qualified Personal Service Corpora-
tion.—Whether 95 percent or more of the
time spent by employees of the corpora-
tion, serving in their capacity as such, is
devoted to the performance of services
within the meaning of § 1.448-1T(e)(4)(i).
(32) Section 451.—General Rule for
Taxable Year of Inclusion.—The tax con-

sequences of a nonqualified deferred com-
pensation arrangement using a grantor
trust if the trust fails to meet the require-
ments of Rev. Proc. 92-64, 1992-2 C.B.
422.
(33) Section 451.—General Rule for
Taxable Year of Inclusion.—The income
tax consequences as a result of being a
beneficiary of a trust that an Indian tribe
(as defined in 25 U.S.C. § 2703(5)) es-
tablishes to receive and invest per capita
payments for its members under the In-
dian Gaming Regulatory Act (25 U.S.C.
§§ 2701 through 2721).
(34) Section 451.—See section 4.01(5),
above.
(35) Section 584.—Common Trust
Funds.—Whether a common trust fund
plan meets the requirements of § 584. (For
§ 584 plan drafting guidance, see Rev.
Proc. 92-51, 1992-1 C.B. 988.)
(36) Section 642.—Special Rules for
Credits and Deductions.—Whether a
pooled income fund satisfies the require-
ments described in § 642(c)(5).
(37) Section 664.—Charitable Re-
mainder Trusts.—Whether a charitable
remainder trust that provides for annu-
ity or unitrust payments for one or two
measuring lives or for annuity or unitrust
payments for a term of years satisfies the
requirements described in § 664.
(38) Section 664.—Charitable Re-
mainder Trusts.—Whether a trust that will
calculate the unitrust amount under
§ 664(d)(3) qualifies as a § 664 charitable
remainder trust when a grantor, a trustee, a
beneficiary, or a person related or subordi-
nate to a grantor, a trustee, or a beneficiary
can control the timing of the trust’s receipt
of trust income from a partnership or a de-
ferred annuity contract to take advantage
of the difference between trust income
under § 643(b) and income for Federal in-
come tax purposes for the benefit of the
unitrust recipient.
(39) Sections 671 to 679.—Grant-
ors and Others Treated as Substantial
Owners.—In a nonqualified, unfunded
deferred compensation arrangement de-
scribed in Rev. Proc. 92-64, 1992-2 C.B.
422, the tax consequences of the use of a
trust, other than the model trust described
in that revenue procedure.
(40) Sections 671 to 679.—Grantors
and Others Treated as Substantial Own-
ers.—Whether an Indian tribe (as defined

January 2, 2024 154 Bulletin No. 2024–1
in 25 U.S.C. § 2703(5)) that establishes
a trust to receive and invest per capita
payments for its members under the In-
dian Gaming Regulatory Act (25 U.S.C.
§§ 2701-2721) is the grantor and owner of
the trust.
(41) Section 678.—Person Other than
Grantor Treated as Substantial Owner.—
Whether a person will be treated as the
owner of any portion of a trust over which
that person has a power to withdraw the
trust property (or had such power prior to
a release or modification, but retains other
powers which would cause that person to
be the owner of the trust under § 671 if
the person were the grantor), other than a
power which would constitute a general
power of appointment within the mean-
ing of § 2041, if the trust purchases the
property from that person with a note and
the value of the assets with which the
trust was funded by the grantor is nomi-
nal compared to the value of the property
purchased.
(42) Section 679.—See sections
4.01(40) and 4.01(41), above.
(43) Section 851.—Definition of Reg-
ulated Investment Company.—Any issue
relating to the treatment of a corporation
as a regulated investment company under
§ 851 and related provisions that requires
a determination whether a financial instru-
ment or position is a security as defined
in the Investment Company Act of 1940.
(44) Section 856.—Definition of Real
Estate Investment Trust.—Whether an
outdoor advertising display constitutes
real property for purposes of § 856. How-
ever, if the real estate investment trust has
made an election under § 1.1033(g)-1(b),
the Service may rule on whether an asset
that is not within the scope of the election,
but is related to the outdoor advertising
display, constitutes real property for pur-
poses of § 856.
(45) Section 1031(f).—Special Rules
for Exchanges Between Related Per-
sons.—Except in the case of (i) a transac-
tion involving an exchange of undivided
interests in different properties that results
in each taxpayer holding either the entire
interest in a single property or a larger un-
divided interest in any of the properties
or (ii) a disposition of property in a non-
recognition transaction in which the tax-
payer or the related party receives no cash
or other property that results in gain rec-
ognition, whether an exchange described
in § 1031(f) involving related parties, or
a subsequent disposition of property in-
volved in the exchange, has as one of its
principal purposes the avoidance of Fed-
eral income tax, or is part of a transaction
(or series of transactions) structured to
avoid the purposes of § 1031(f).
(46) Section 1362.—Election; Revo-
cation; Termination.—All situations in
which the Service has provided an auto-
matic approval procedure or administra-
tive procedure for an S corporation or its
shareholders to obtain the following: (i)
Relief for late S corporation elections,
qualified subchapter S subsidiary elec-
tions, qualified subchapter S trust elec-
tions, or electing small business trust
elections, see Rev. Proc. 2013-30, 2013-
36 I.R.B. 173 (For instructions on how to
seek this relief, see Rev. Proc. 2013-30.);
or (ii) Retroactive corrective relief regard-
ing non-identical governing provisions
for S corporations meeting the eligibility
requirements of Rev. Proc. 2022-19, sec-
tion 3.06(2)(b) (For instructions on how
to seek this relief, see Rev. Proc. 2022-19,
section 3.06).
(47) Section 1362(f).—Inadvertent In-
valid Elections or Terminations.—Certain
inadvertent errors, omissions, or missing
signatures.—Except with regard to an
inadvertent error relating to a “permitted
year” (as defined in § 1378(b) and § 1.1378
1), the absence of a required shareholder
consent, or an officer signature for which
there is no other relief as provided in Rev.
Proc. 2022-19, section 3.03, the IRS will
not issue a PLR under § 1362(f) address-
ing whether an inadvertent error or omis-
sion, or a missing required consent or
signature (see § 1362(a)(2), § 1.1361-3(a)
(2), and § 1.1362-6(a)(1)), on Form 2553
or Form 8869 affects the validity of the S
election or QSub election.
(48) Section 1502.—Regulations.—
Whether a parent cooperative housing cor-
poration (as defined in § 216(b)(1)) will be
permitted to file a consolidated income tax
return with its transferee subsidiary, if the
transferee engages in commercial activity
with respect to the real property interest
transferred to it by the parent.
(49) Sections 2035, 2036, 2037, 2038,
and 2042.—Adjustments for Certain Gifts
Made Within Three Years of Decedent’s
Death; Transfers with Retained Life Es-
tate; Transfers Taking Effect at Death;
Revocable Transfers; Proceeds of Life In-
surance.—Whether trust assets are inclu-
dible in a trust beneficiary’s gross estate
under § 2035, 2036, 2037, 2038, or 2042
if the beneficiary sells property (includ-
ing insurance policies) to the trust or dies
within 3 years of selling such property
to the trust, and (i) the beneficiary has a
power to withdraw the trust property (or
had such power prior to a release or mod-
ification, but retains other powers which
would cause that person to be the owner
if the person were the grantor), other than
a power which would constitute a general
power of appointment within the mean-
ing of § 2041, (ii) the trust purchases the
property with a note, and (iii) the value of
the assets with which the trust was funded
by the grantor is nominal compared to the
value of the property purchased.
(50) Section 2055.—Transfers for
Public, Charitable, and Religious Uses.—
Whether a transfer to a pooled income
fund described in § 642(c)(5) qualifies for
a charitable deduction under § 2055(e)(2)
(A).
(51) Section 2055.—Transfers for
Public, Charitable, and Religious Uses.—
Whether a transfer to a charitable remain-
der trust described in § 664 that provides
for annuity or unitrust payments for one
or two measuring lives or a term of years
qualifies for a charitable deduction under
§ 2055(e)(2)(A).
(52) Section 2501.—Imposition of
Tax.—Whether the sale of property (in-
cluding insurance policies) to a trust by a
trust beneficiary will be treated as a gift
for purposes of § 2501 if (i) the beneficia-
ry has a power to withdraw the trust prop-
erty (or had such power prior to a release
or modification, but retains other powers
which would cause that person to be the
owner if the person were the grantor), oth-
er than a power which would constitute a
general power of appointment within the
meaning of § 2041, (ii) the trust purchases
the property with a note, and (iii) the value
of the assets with which the trust was fund-
ed by the grantor is nominal compared to
the value of the property purchased.
(53) Section 2503.—Taxable Gifts.—
Whether the transfer of property to a trust
will be a gift of a present interest in prop-
erty when (i) the trust corpus consists or
will consist substantially of insurance

Bulletin No. 2024–1 155 January 2, 2024
policies on the life of the grantor or the
grantor’s spouse, (ii) the trustee or any
other person has a power to apply the
trust’s income or corpus to the payment of
premiums on policies of insurance on the
life of the grantor or the grantor’s spouse,
(iii) the trustee or any other person has
a power to use the trust’s assets to make
loans to the grantor’s estate or to purchase
assets from the grantor’s estate, (iv) the
trust beneficiaries have the power to with-
draw, on demand, any additional transfers
made to the trust, and (v) there is a right or
power in any person that would cause the
grantor to be treated as the owner of all or
a portion of the trust under §§ 673 to 677.
(54) Section 2514.—Powers of Ap-
pointment.—If the beneficiaries of a trust
permit a power of withdrawal to lapse,
whether § 2514(e) will be applicable to
each beneficiary in regard to the power
when (i) the trust corpus consists or will
consist substantially of insurance policies
on the life of the grantor or the grantor’s
spouse, (ii) the trustee or any other person
has a power to apply the trust’s income
or corpus to the payment of premiums
on policies of insurance on the life of the
grantor or the grantor’s spouse, (iii) the
trustee or any other person has a power to
use the trust’s assets to make loans to the
grantor’s estate or to purchase assets from
the grantor’s estate, (iv) the trust benefi-
ciaries have the power to withdraw, on de-
mand, any additional transfers made to the
trust, and (v) there is a right or power in
any person that would cause the grantor to
be treated as the owner of all or a portion
of the trust under §§ 673 to 677.
(55) Section 2522.—Charitable and
Similar Gifts.—Whether a transfer to a
pooled income fund described in § 642(c)
(5) qualifies for a charitable deduction un-
der § 2522(c)(2)(A).
(56) Section 2522.—Charitable and
Similar Gifts.—Whether a transfer to a
charitable remainder trust described in
§ 664 that provides for annuity or unitrust
payments for one or two measuring lives
or a term of years qualifies for a charitable
deduction under § 2522(c)(2)(A).
(57) Section 2601.—Tax Imposed.—
Whether a trust that is exempt from the
application of the generation-skipping
transfer tax because it was irrevocable on
September 25, 1985, will lose its exempt
status if the situs of the trust is changed
from the United States to a situs outside of
the United States.
(58) Section 2702.—Special Valuation
Rules in Case of Transfers of Interests in
Trusts.—Whether annuity interests are
qualified annuity interests under § 2702 if
the amount of the annuity payable annu-
ally is more than 50 percent of the initial
net fair market value of the property trans-
ferred to the trust, or if the value of the
remainder interest is less than 10 percent
of the initial net fair market value of the
property transferred to the trust. For pur-
poses of the 10 percent test, the value of
the remainder interest is the present value
determined under § 7520 of the right to re-
ceive the trust corpus at the expiration of
the term of the trust. The possibility that
the grantor may die prior to the expiration
of the specified term is not taken into ac-
count, nor is the value of any reversion
retained by the grantor or the grantor’s
estate.
(59) Section 2702.—Special Valua-
tion Rules in Case of Transfers of Inter-
ests in Trusts.—Whether a trust with one
term holder satisfies the requirements of
§ 2702(a)(3)(A) and § 25.2702-5(c) to be
a qualified personal residence trust.
(60) Section 2702.—Special Valuation
Rules in Case of Transfers of Interests in
Trusts.—Whether the sale of property (in-
cluding insurance policies) to a trust by a
trust beneficiary is subject to § 2702 if (i)
the beneficiary has a power to withdraw
the trust property (or had such power pri-
or to a release or modification, but retains
other powers which would cause that per-
son to be the owner if the person were the
grantor), other than a power which would
constitute a general power of appointment
within the meaning of § 2041, (ii) the trust
purchases the property with a note, and
(iii) the value of the assets with which the
trust was funded by the grantor is nomi-
nal compared to the value of the property
purchased.
(61) Section 3121.—Definitions.—De-
terminations as to which of two entities,
under common law rules applicable in
determining the employer-employee rela-
tionship, is the employer, when one entity
is treating the worker as an employee.
(62) Section 4947(a)(2).—Split-Inter-
est Trusts.—Whether a split-interest trust
is described in § 4947(a)(2) because it has
no amounts in trust for which a deduc-
tion was allowed under § 170, 545(b)(2),
642(c), 2055, 2106(a)(2), or 2522.
(63) Section 6109.—Identifying Num-
bers.—The proper assignment or reten-
tion of an employer identification num-
ber (EIN) in the case of a reorganization
within the meaning of § 368(a)(1)(F) if the
transferor corporation becomes disregard-
ed as an entity separate from its owner un-
der § 301.7701-3.
(64) Section 7702.—See section
4.01(6), above.
.02 General Areas.
(1) Any matter in which the determi-
nation requested is primarily one of fact,
e.g., market value of property, or whether
an interest in a corporation is to be treat-
ed as stock or indebtedness. Although it is
generally inappropriate for the Service to
issue a letter ruling on whether an interest
in a corporation is stock or indebtedness,
there may be instances in which the Ser-
vice may issue a letter ruling. For exam-
ple, the Service may issue a letter ruling
with respect to an instrument issued by a
domestic corporation if (i) the taxpayer
believes that the facts strongly support the
classification of the instrument as stock
and (ii) the taxpayer can demonstrate that
there are unique and compelling reasons
to justify the issuance of a letter ruling.
Before preparing the letter ruling request,
the taxpayer should call the Office of As-
sociate Chief Counsel having jurisdiction
for the matters on which the taxpayer is
seeking a letter ruling to discuss whether
the Service will consider issuing a letter
ruling for a particular factual situation.
To determine which Associate office has
jurisdiction over a particular issue see sec-
tion 3 of Rev. Proc. 2024-1, this Bulletin.
For a list of telephone numbers for the dif-
ferent Associate offices, see section 10.07
of Rev. Proc. 2024-1.
(2) Situations in which the requested
ruling deals with only part of an integrated
transaction. Generally, a letter ruling will
not be issued on only part of an integrated
transaction. If, however, a part of a trans-
action falls under a no-rule area, a letter
ruling on other parts of the transaction
may be issued. Before preparing the letter
ruling request, the taxpayer should call the
Office of Associate Chief Counsel having
jurisdiction for the matters on which the
taxpayer is seeking a letter ruling to dis-
cuss whether a letter ruling will be issued

January 2, 2024 156 Bulletin No. 2024–1
on part of the transaction. To determine
which Associate office has jurisdiction
over a particular issue, see section 3 of
Rev. Proc. 2024-1, this Bulletin. For a list
of telephone numbers for the different As-
sociate offices, see section 10.07 of Rev.
Proc. 2024-1.
(3) Situations in which two or more
items or sub-methods of accounting
are interrelated. If two or more items or
sub-methods of accounting are interrelat-
ed, ordinarily a letter ruling will not be
issued on a change in accounting meth-
od involving only one of the items or
sub-methods.
(4) The tax effect of any transaction to
be consummated at some indefinite future
time.
(5) Any matter dealing with the ques-
tion of whether property is held primar-
ily for sale to customers in the ordinary
course of a trade or business.
(6) The tax effect of a transaction if
any part of the transaction is involved in
litigation among the parties affected by
the transaction, except for transactions in-
volving bankruptcy reorganizations.
(7) (a) Situations in which the taxpayer
or a related party is domiciled or organized
in a foreign jurisdiction with which the
United States does not have an effective
mechanism for obtaining tax information
with respect to civil tax examinations and
criminal tax investigations, which would
preclude the Service from obtaining in-
formation located in such jurisdiction that
is relevant to the analysis or examination
of the tax issues involved in the ruling re-
quest.
(b) The provisions of subsection (a)
above do not apply if the taxpayer or
affected related party (i) consents to the
disclosure of all relevant information
requested by the Service in processing
the ruling request or in the course of an
examination in order to verify the accu-
racy of the representations made and to
otherwise analyze or examine the tax is-
sues involved in the ruling request, and
(ii) waives all claims to protection of
bank or commercial secrecy laws in the
foreign jurisdiction with respect to the
information requested by the Service. In
the event the taxpayer’s or related party’s
consent to disclose relevant information
or to waive protection of bank or com-
mercial secrecy is determined by the Ser-
vice to be ineffective or of no force and
effect, then the Service may retroactively
rescind any ruling rendered in reliance on
such consent.
(8) A matter involving the Federal tax
consequences of any proposed Federal,
state, local, municipal, or foreign legis-
lation. The Service may provide gener-
al information in response to an inquiry.
However, the Office of Associate Chief
Counsel (EEE) may issue letter rulings
regarding the effect of proposed state,
local, or municipal legislation upon an
eligible deferred compensation plan un-
der § 457(b) provided that the letter rul-
ing request relating to the plan complies
with the other requirements of Rev. Proc.
2024-1, this Bulletin.
(9) Except with respect to issues under
§§ 332, 351, 355, 368, 1036, and related
operative provisions, a letter ruling will
not be issued with respect to an issue that
is clearly and adequately addressed by
statute, regulations, decision of a court,
revenue rulings, revenue procedures, no-
tices, or other authority published in the
Internal Revenue Bulletin (Comfort Rul-
ing). However, an Associate office may
in its discretion issue a Comfort Ruling
if the Associate office is otherwise rul-
ing on another issue arising in the same
transaction.
(10) Whether an amount received (in
periodic payments or as a lump sum) in
connection with a legal action or a settle-
ment of a legal action is properly allocated
(including an allocation of all payments
to one category) to recovery of capital,
compensatory damages, punitive damag-
es, dividends, interest, back pay, etc., for
Federal tax purposes.
(11) The treatment or effects of hook
equity, including as a result of its issu-
ance, ownership, or redemption. This
section 4.02(11) ordinarily will not apply
if (i) an interest’s status as hook equity
is only transitory, such as in a triangular
reorganization, or (ii) the treatment of the
hook equity is not relevant to the treat-
ment of the overall transaction and issue
presented. For this purpose, “hook equity”
means an ownership interest in a business
entity (such as stock in a corporation)
that is held by another business entity in
which at least 50 percent of the interests
(by vote or value) in such latter entity are
held directly or indirectly by the former
entity. However, if an entity directly or
indirectly owns all of the equity interests
in another entity, the equity interests in the
latter entity are not hook equity.
(12) Whether a tax-qualified plan sat-
isfies the requirements for qualification
under §§ 401 through 420 and § 4975(e)
(7). These matters are generally handled
through the Employee Plans Determina-
tions program as provided in Rev. Proc.
2024-4, this Bulletin, Rev. Proc. 2016-37,
2016-29 I.R.B. 136, Rev. Proc. 2015-36,
2015-27 I.R.B. 20 and Rev. Proc. 2017-
41, 2017-29 I.R.B. 92. Notwithstanding
the preceding sentence, the Office of As-
sociate Chief Counsel (EEE) may issue
a ruling if (i) the taxpayer has demon-
strated to the satisfaction of the Office
of Associate Chief Counsel (EEE) that
the qualification issue involved is unique
and requires immediate guidance, (ii) as a
practical matter, it is not likely that such
issue will be addressed through the deter-
mination letter process, and (iii) the Office
determines that it is in the interest of good
tax administration to provide guidance to
the taxpayer with respect to such qualifi-
cation issue.
(13) Any issue that is being considered
by the Pension Benefit Guaranty Corpora-
tion (PBGC) or the Department of Labor
(DOL), and involves the same taxpayer,
will be issued at the discretion of the Of-
fice of Associate Chief Counsel (EEE).
SECTION 5. AREAS UNDER
STUDY IN WHICH RULINGS OR
DETERMINATION LETTERS
WILL NOT BE ISSUED UNTIL THE
SERVICE RESOLVES THE ISSUE
THROUGH PUBLICATION OF A
REVENUE RULING, A REVENUE
PROCEDURE, REGULATIONS, OR
OTHERWISE
.01 Specific Questions and Problems.
(1) Sections 302 and 304.—Distribu-
tions in Redemption of Stock; Redemp-
tions Through Use of Related Corpora-
tions.—Treatment of basis in a § 302 or
304 redemption. See Withdrawal of a No-
tice of Proposed Rulemaking published
in the Federal Register (84 FR 11686) on
March 28, 2019.

Bulletin No. 2024–1 157 January 2, 2024
(2) Sections 351, 358, and 362.—
Transfer to Corporation Controlled by
Transferor; Basis to Distributees; Basis
to Corporations.—The issues described
as being under study in Rev. Rul. 2006-2,
2006-1 C.B. 261.
(3) Section 358.—See section 5.01(2),
above.
(4) Section 362.—See section 5.01(2),
above.
(5) Section 401.—Qualified Pension,
Profit-sharing, and Stock Bonus Plans.—
Whether a program providing a limited
period during which certain retirees who
are currently receiving lifetime annuity
payments from a qualified pension plan
may elect to convert their annuities into
lump sums that are payable immediately
(sometimes referred to as a “retiree lump-
sum window”) complies with the quali-
fication requirements under section 401.
See Notice 2019-18, 2019-13 I.R.B. 915,
Part III, which provides that the IRS will
not issue private letter rulings with regard
to retiree lump-sum windows. However,
if a taxpayer is eligible to apply for and
receive a determination letter, the IRS will
no longer include a caveat expressing no
opinion regarding the tax consequences of
such a window in the letter. See Rev. Proc.
2024-4, this Bulletin, for the procedures
that apply to requests for determination
letters under the jurisdiction of the Com-
missioner, Tax Exempt and Government
Entities Division, Employee Plans Rul-
ings and Agreements.
(6) Section 613A.—Limitations on Per-
centage Depletion in Case of Oil and Gas
Wells.—Whether the sale of oil or gas, or
any product derived from oil or gas, is a
bulk sale for purposes of § 613A(d)(2).
(7) Sections 661 and 662.—Deduction
for Estates and Trusts Accumulating In-
come or Distributing Corpus; Inclusion of
Amounts in Gross Income of Beneficia-
ries of Estates and Trusts Accumulating
Income or Distributing Corpus.—Wheth-
er the distribution of property by a trustee
from an irrevocable trust to another irre-
vocable trust (sometimes referred to as a
“decanting”) resulting in a change in ben-
eficial interests is a distribution for which
a deduction is allowable under § 661 or
which requires an amount to be included
in the gross income of any person under
§ 662.
(8) Section 671.—Trust Income,
Deductions, and Credits Attributable
to Grantors and Others as Substantial
Owners.—Whether the grantor will be
considered the owner of any portion of
a transfer in trust under §§ 673 to 677
that is purported to be an incomplete gift
under § 2511, specifically including, but
not limited to, a transfer to a trust pro-
viding for distributions at the direction of
a committee to the donor and the com-
mittee members either by unanimous
consent of the committee members or a
majority of the committee members with
the consent of the donor.
(9) Section 678.—Person other than
Grantor Treated as Substantial Owner.—
Whether the beneficiaries of a trust will
be considered the owners of any portion
of such trust when two or more of such
beneficiaries have the power to distrib-
ute income or principal to themselves by
unanimous consent.
(10) Section 1014.—Basis of Proper-
ty Acquired from a Decedent.—Wheth-
er the assets in a grantor trust receive a
§ 1014 basis adjustment at the death of the
deemed owner of the trust for income tax
purposes when those assets are not inclu-
dible in the gross estate of that owner un-
der chapter 11 of subtitle B of the Internal
Revenue Code.
(11) Section 1202.—Partial Exclusion
of Gain from the Sale of Qualified Small
Business Stock.—Whether a corporation
meets the active business requirement un-
der § 1202(e).
(12) Section 2036.—Transfers with
Retained Life Estate.—Whether the cor-
pus of a trust will be included in a grant-
or’s estate when the trustee of the trust is
a private trust company owned partially
or entirely by members of the grantor’s
family.
(13) Section 2038.—Revocable Trans-
fers.—Whether the corpus of a trust will
be included in a grantor’s estate when the
trustee of the trust is a private trust compa-
ny owned partially or entirely by members
of the grantor’s family.
(14) Section 2041.—Powers of Ap-
pointment.—Whether the corpus of a trust
will be included in an individual’s estate
when the trustee of the trust is a private
trust company owned partially or entirely
by members of the individual’s family.
(15) Sections 2041 and 2514.—Powers
of Appointment.—Whether the beneficia-
ries of a trust hold general powers of ap-
pointment over any portion of a transfer to
a trust when (A) two or more of such ben-
eficiaries have the power to distribute in-
come or principal to themselves by unan-
imous consent and without the consent of
the donor and either (B) such beneficiaries
must be replaced upon the lapse of their
powers as the result of death or otherwise
or (C) all of such beneficiaries’ powers de-
scribed by (A) lapse upon the death of any
one of the beneficiaries.
(16) Section 2501.—Imposition of
Tax.—Whether the distribution of proper-
ty by a trustee from an irrevocable trust
to another irrevocable trust (sometimes
referred to as a “decanting”) resulting in a
change in beneficial interests is a gift un-
der § 2501.
(17) Section 2511.—Transfers in Gen-
eral.—Whether a transfer in trust that is
purported not to be considered owned by
the grantor under § 671 is an incomplete
gift, specifically including, but not limited
to, a transfer to a trust providing for dis-
tributions at the direction of a committee
to the donor and the committee members
either by unanimous consent of the com-
mittee members or a majority of the com-
mittee members with the consent of the
donor.
(18) Section 2514.—See section
5.01(15), above.
(19) Sections 2601 and 2663.—Tax
Imposed; Regulations.—Whether the dis-
tribution of property by a trustee from an
irrevocable generation-skipping transfer
tax (GST) exempt trust to another irre-
vocable trust (sometimes referred to as
a “decanting”) resulting in a change in
beneficial interests causes the loss of GST
exempt status or constitutes a taxable
termination or taxable distribution under
§ 2612.
(20) Sections 4966 and 4967.—Taxes
on Taxable Distributions; Taxes on Pro-
hibited Benefits.—Issues involving inter-
pretation of §§ 4966 and 4967 regarding
distributions from donor advised funds.
.02 General Areas.
Any issue involving the application of
a provision of the Code to the extent of
any amendment made by Public Law 117-
169, 136 Stat. 1818 (August 16, 2022),

January 2, 2024 158 Bulletin No. 2024–1
commonly referred to as the Inflation
Reduction Act of 2022. The Service may
provide general information in response
to an inquiry prior to the resolution of the
issue.
SECTION 6. AREAS COVERED
BY AUTOMATIC APPROVAL
PROCEDURES IN WHICH
RULINGS WILL NOT ORDINARILY
BE ISSUED
.01 Section 338.—Certain Stock
Purchases Treated as Asset Acquisi-
tions.—All requests for an extension of
time under § 301.9100-3 within which to
make an election under § 338(g) or (h)
(10) where the Service has provided an
administrative procedure to seek such
an extension. See Rev. Proc. 2003-33,
2003-1 C.B. 803 (extension automati-
cally granted to certain persons required
to file Form 8023 to make a valid § 338
election that have not filed Form 8023 by
its due date).
.02 Section 442.—Change of Annu-
al Accounting Period.—All requests for
a change in annual accounting period
where the Service has provided an au-
tomatic change procedure for obtain-
ing such a change in annual accounting
period. See Rev. Proc. 2002-39, 2002-1
C.B. 1046 (general procedures for prior
approval), as clarified and modified by
Notice 2002-72, 2002-2 C.B. 843, and
modified by Rev. Proc. 2003-34, 2003-1
C.B. 856, and Rev. Proc. 2018-17, 2018-
9 I.R.B. 384; Rev. Proc. 2006-45, 2006-2
C.B. 851 (certain corporations), as clari-
fied and modified by Rev. Proc. 2007-64,
2007-2 C.B. 818, and modified by Rev.
Proc. 2018-17, 2018-9 I.R.B. 384; Rev.
Proc. 2006-46, 2006-2 C.B. 859 (partner-
ship, S corporation, personal service cor-
poration, or trust); and Rev. Proc. 2003-
62, 2003-2 C.B. 299 (individual seeking
a calendar year).
.03 Section 446.—General Rule for
Methods of Accounting.—Except as oth-
erwise specifically provided in applicable
procedures published in the Internal Rev-
enue Bulletin, all requests for a change in
method of accounting where the Service
has provided an automatic change request
procedure for obtaining such a change in
method of accounting. See the automatic
change request procedures listed in sec-
tion 9.22 of Rev. Proc. 2024-1, this Bul-
letin.
.04 Section 461.—General Rule for
Taxable Year of Deduction.—All requests
for making or revoking an election under
§ 461 where the Service has provided an
administrative procedure for making or re-
voking such an election under § 461. See
Rev. Proc. 92-29, 1992-1 C.B. 748 (deal-
ing with the use of an alternative method
for including in basis the estimated cost of
certain common improvements in a real
estate development).
.05 Section 704(c).—Contributed
Property.—Requests from Qualified Mas-
ter Feeder Structures, as described in sec-
tion 4.02 of Rev. Proc. 2001-36, 2001-1
C.B. 1326, for permission to aggregate
built-in gains and losses from contributed
qualified financial assets for purposes of
making § 704(c) and reverse § 704(c) al-
locations.
.06 Section 1362.—Election; Revo-
cation; Termination.—All situations in
which an S corporation qualifies for auto-
matic late S corporation relief under Rev.
Proc. 2013-30, 2013-36 I.R.B. 173.
.07 Sections 1502, 1504, and 1552.—
Regulations; Definitions; Earnings and
Profits.—All requests for waivers or con-
sents on consolidated return issues where
the Service has provided an administra-
tive procedure for obtaining such waiv-
ers or consents on consolidated return
issues. See Rev. Proc. 2014-24, 2014-13
I.R.B. 879 (certain subsidiary members
treated as if they filed a Form 1122 even
though they failed to do so); Rev. Proc.
2002-32, 2002-1 C.B. 959, as modified
by Rev. Proc. 2006-21, 2006-1 C.B. 1050
(certain corporations seeking reconsoli-
dation within the 5-year period specified
in § 1504(a)(3)(A)); Rev. Proc. 90-39,
1990-2 C.B. 365, as modified by Rev.
Proc. 2006-21, and as clarified by Rev.
Proc. 90-39A, 1990-2 C.B. 367 (certain
affiliated groups of corporations seeking,
for earnings and profits determinations,
to make an election or a change in their
method of allocating the group’s consol-
idated Federal income tax liability); and
Rev. Proc. 89-56, 1989-2 C.B. 643, as
modified by Rev. Proc. 2006-21 (certain
affiliated groups of corporations seek-
ing to file a consolidated return in which
member(s) of the group use a 52-53 week
taxable year).
.08 Section 2010(c)(5)(A).—Elec-
tion Required.—All requests filed be-
fore the fifth anniversary of the dece-
dent’s date of death for an extension
of time under § 301.9100-3 to make an
election under § 2010(c)(5)(A), where
the Service has provided an administra-
tive procedure to seek such an exten-
sion. See Rev. Proc. 2022-32, 2022-30
I.R.B. 101 (procedure providing for an
extension of time to certain taxpayers
to make a “portability” election under
§ 2010(c)(5)(A)).
.09 Section 7701.—Definitions.—
All requests for an extension of time
under § 301.9100-3 within which to
make an entity classification election
under § 301.7701-3 where the Service
has provided an administrative pro-
cedure to seek such an extension. See
Rev. Proc. 2009-41, 2009-39 I.R.B. 439
(extension automatically granted to cer-
tain persons required to file Form 8832
to make a valid entity classification
election that have not filed Form 8832
by its due date).
SECTION 7. EFFECT ON OTHER
REVENUE PROCEDURES
Rev. Proc. 2023-3, 2023-1 I.R.B.144,
is superseded. Rev. Proc. 2013-32, 2013-
28 I.R.B. 5, is superseded. Rev. Proc.
2017-52, 2017-41 I.R.B. 283, is modified.
SECTION 8. EFFECTIVE DATE
This revenue procedure is effective
January 2, 2024.
SECTION 9. PAPERWORK
REDUCTION ACT
The collection of information con-
tained in this revenue procedure has been
reviewed and approved by the Office of
Management and Budget in accordance
with the Paperwork Reduction Act (44
U.S.C. § 3507) under control number
1545-0123.
An agency may not conduct or sponsor,
and a person is not required to respond
to, a collection of information unless the
collection of information displays a valid
control number.
The collection of information in this
revenue procedure is in section 2.03.

Bulletin No. 2024–1 159 January 2, 2024
This information is required to evalu-
ate whether the request for a letter ruling
or determination letter is not covered by
the provisions of this revenue procedure.
The collection of information is required
to obtain a letter ruling or determination
letter. The likely respondents are busi-
nesses or other for-profit institutions.
The estimated total annual reporting
and/or recordkeeping burden of this rev-
enue procedure, and Rev. Proc. 2024-1,
this Bulletin is 316,020 hours.
The estimated annual burden per re-
spondent/recordkeeper varies from 1 hour
to 200 hours, depending on individual
circumstances, with an estimated average
burden of 80 hours. The estimated num-
ber of respondents and/or recordkeepers is
3,956.
The estimated annual frequency of re-
sponses is on occasion.
Books or records relating to a collec-
tion of information must be retained as
long as their contents may become mate-
rial in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential, as
required by 26 U.S.C. § 6103.
DRAFTING INFORMATION
The principal author of this revenue
procedure is Jordan A. Proffitt of the Of-
fice of Associate Chief Counsel (Corpo-
rate). For further information about this
revenue procedure, please contact Jor-
dan A. Proffitt at (202) 317-5363 (not a
toll-free call) or call the Associate office
contacts listed in section 10.07 of Rev.
Proc. 2024-1, this Bulletin. See section 3
of Rev. Proc. 2024-1 to determine which
Associate office has jurisdiction over a
particular issue.

January 2, 2024 160 Bulletin No. 2024–1
Rev. Proc. 2024-4
TABLE OF CONTENTS
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ...................................166
.01 Purpose of revenue procedure .....................................................................166
.02 Organization of revenue procedure .................................................................166
.03 Other guidance affecting this revenue procedure .......................................................167
.04 Updated annually ...............................................................................172
.05 Possible future updates related to Appeals review ......................................................172
SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 2023-4? ......................172
.01 In general .....................................................................................172
.02 Changes made to Revenue Procedure 2023-4 .........................................................172
PART I. GENERALLY APPLICABLE PROCEDURES
SECTION 3. IN WHAT FORM IS ADVICE PROVIDED BY EMPLOYEE PLANS RULINGS
AND AGREEMENTS?
.......................................................................172
.01 In general .....................................................................................172
.02 Letter ruling ...................................................................................172
.03 Closing agreement ..............................................................................173
.04 Determination letter .............................................................................173
.05 Opinion letter ..................................................................................173
.06 Oral advice ....................................................................................174
.07 Nonbank trustee approval letters ...................................................................174
.08 Compliance statement ...........................................................................175
.09 Advisory letter .................................................................................175
SECTION 4. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER
THIS PROCEDURE? ........................................................................175
.01 In general .....................................................................................175
.02 Determination Letters ............................................................................175
.03 Letter Rulings ..................................................................................175
.04 Voluntary Closing Agreements .....................................................................175
.05 Other Matters ..................................................................................175
SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER
DIFFERENT PROCEDURES? ................................................................176
.01
Pre-approved plans ..............................................................................176
.02 Employee Plans Compliance Resolution System .......................................................176
.03 Chief Counsel ..................................................................................176
.04 Letter rulings for requests for minimum funding waivers ................................................176
SECTION 6. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS AND
DETERMINATION LETTERS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS? ........177
.01 In general .....................................................................................177
.02 Certain information required in requests for letter rulings or determination letters, as applicable .................177
.03 Additional information required in certain circumstances ................................................186
.04 Address to send the request .......................................................................188
.05 Pending letter ruling requests ......................................................................188
.06 When to attach letter ruling to return ................................................................189
.07 How to check on status of request ..................................................................189

Bulletin No. 2024–1 161 January 2, 2024
SECTION 7. WHAT ACTIONS ARE TAKEN IF A REQUEST IS WITHDRAWN OR EMPLOYEE PLANS
RULINGS AND AGREEMENTS DECLINES TO ISSUE A LETTER RULING OR
DETERMINATION LETTER? ................................................................189
.01 In general .....................................................................................189
.02 Notification of appropriate Service official ...........................................................189
.03 Refunds of user fees .............................................................................189
PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS
PART IIA. REQUESTING DETERMINATION LETTERS
SECTION 8. IN WHAT AREAS ARE DETERMINATION LETTERS ISSUED? ..................................190
.01 Circumstances under which determination letters are issued ..............................................190
.02 Types of requests ...............................................................................190
.03 Areas in which determination letters will not be issued ..................................................191
.04 Determination letter applications ...................................................................193
.05 Review of determination letters ....................................................................193
SECTION 9. WHAT IS THE GENERAL SCOPE OF A DETERMINATION LETTER? ............................193
.01 Scope of this section .............................................................................193
.02 Scope of determination letters .....................................................................193
.03 Design-based safe harbor .........................................................................194
.04 Governmental plans under § 414(d) .................................................................194
.05 Church plans under § 414(e) ......................................................................194
.06 Tax treatment of certain contributions under § 414(h) ...................................................194
.07 Other limits on scope of determination letter ..........................................................194
.08 Leased employees ...............................................................................195
.09 Partial terminations ..............................................................................195
.10 Publication 794, Favorable Determination Letter ......................................................195
SECTION 10. WHAT IS THE GENERAL PROCEDURE FOR REQUESTING DETERMINATION LETTERS? ......195
.01 Scope ........................................................................................195
.02 Complete information required ....................................................................195
.03 Complete copy of plan and applicable amendments required .............................................196
.04 Separate application for each single § 414(l) plan (qualified plans only) ....................................196
.05 Prior letters ....................................................................................196
.06 Plans involving mergers (qualified plans only) ........................................................196
.07 User fees ......................................................................................196
.08 Interested party/person notification and comment ......................................................196
.09 Contrary authority must be distinguished .............................................................197
.10
Employer-employee relationship ...................................................................197
.11 Incomplete applications ..........................................................................197
.12 Effect of failure to disclose material fact .............................................................198
.13 Where to file requests ............................................................................198
.14 Submission of related plans .......................................................................198
.15 Withdrawal of requests ...........................................................................198
.16 Right to status conference ........................................................................198
.17 How to request status conference ...................................................................198
SECTION 11. WHAT IS THE PROCESS FOR REQUESTING DETERMINATION LETTERS FOR
INDIVIDUALLY DESIGNED PLANS? ........................................................198
.01
Requesting determination letters ...................................................................199
.02 Forms ........................................................................................199
.03 Application must include a copy of plan and amendments ...............................................200
.04 Restatements required ...........................................................................200
.05 Section 414(x) combined plans ....................................................................200

January 2, 2024 162 Bulletin No. 2024–1
SECTION 12. WHEN MAY AN ADOPTER OF A PRE-APPROVED PLAN (STANDARDIZED OR
NONSTANDARDIZED) SUBMIT A DETERMINATION LETTER APPLICATION? .................200
.01 Eligibility to apply for a determination letter for a qualified pre-approved plan under Rev. Proc. 2017-41 ..........200
.02 Determination letter applications on Form 5307 .......................................................200
.03 Determination letter applications on Form 5300 .......................................................201
.04 Scope of review ................................................................................203
.05 Submission period for pre-approved plans ............................................................203
.06 Reliance equivalent to determination letter ...........................................................203
SECTION 13. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR FORM 5307
(QUALIFIED PLANS ONLY)? ...............................................................204
.01 Scope ........................................................................................204
.02 Form 5307 filing procedures ......................................................................204
.03 Deviations from language of approved plan ..........................................................204
.04 Adoption of plan prior to date of plan’s letter .........................................................204
.05 Timing of determination letter applications for adopting employers of pre-approved plans ......................205
SECTION 14. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR INDIVIDUALLY
DESIGNED MULTIPLE EMPLOYER PLANS (QUALIFIED PLANS ONLY)? ......................205
.01 Scope ........................................................................................205
.02 Applicant must request letter for plan in the name of the controlling member ................................205
.03 Where to file requests ............................................................................205
.04 Addition of employers ...........................................................................205
SECTION 15. WHAT ARE THE PROCEDURES FOR FILING A REQUEST FOR A DETERMINATION UPON
TERMINATION OR DISCONTINUANCE OF CONTRIBUTIONS, NOTICE OF MERGER,
CONSOLIDATION, ETC.? ..................................................................206
.01 Scope ........................................................................................206
.02 Required forms .................................................................................206
.03 Supplemental information ........................................................................207
.04 Compliance with Title IV of ERISA .................................................................207
.05 Termination prior to time for amending for change in law ...............................................207
.06 Restatement not required for terminating plan .........................................................207
SECTION 16. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR GROUP TRUSTS? .....207
.01 Scope ........................................................................................207
.02 Required information ............................................................................208
.03 Required forms .................................................................................208
SECTION 17. WHAT ARE THE PROCEDURES FOR FILING A REQUEST FOR A DETERMINATION OF
LEASED EMPLOYEE STATUS (QUALIFIED PLANS ONLY)?
...................................208
.01 Scope ........................................................................................208
.02 Employer must request the determination under § 414(n) ................................................209
.03 Forms ........................................................................................209
.04 Employer is responsible for determining continuing status under § 414(n) ..................................209
.05 Pre-approved plans ..............................................................................209
.06 Required information for § 414(n) determination ......................................................209
SECTION 18. WHAT ARE THE PROCEDURES FOR REQUESTING § 401(h) AND § 420 DETERMINATION
LETTERS? ................................................................................210
.01 Scope ........................................................................................210
.02
Required information for § 401(h) determination ......................................................210
.03 Required information for § 420 determination .........................................................210

Bulletin No. 2024–1 163 January 2, 2024
PART IIB. INTERESTED PARTY AND INTERESTED PERSON NOTICE AND COMMENT
SECTION 19A. WHAT RIGHTS TO NOTICE AND COMMENT DO INTERESTED PARTIES HAVE
(QUALIFIED PLANS ONLY)? ..............................................................211
.01 Rights of interested parties ........................................................................212
.02 Comments by interested parties ....................................................................212
.03 Requests for DOL to submit comments ..............................................................213
.04 Right to comment if DOL declines to comment ........................................................214
.05 Confidentiality of comments ......................................................................214
.06 Availability of comments .........................................................................214
.07 When comments are deemed made .................................................................214
SECTION 19B. WHAT NOTICE REQUIREMENTS APPLY TO INTERESTED PERSONS
(§ 403(b) PLANS ONLY)? ..................................................................214
.01 Requirement to notify interested persons .............................................................215
.02 Comments by interested persons ...................................................................215
.03 When comments are deemed made .................................................................216
.04 Section 19B is not applicable to plan sponsors of governmental plans ......................................216
SECTION 20A.
WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PARTIES
(QUALIFIED PLANS ONLY)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .216
.01 Notice to interested parties ........................................................................216
.02 Time when notice must be given ...................................................................216
.03 Content of notice ...............................................................................216
.04 Procedures for making information available to interested parties .........................................217
.05 Information to be available to interested parties .......................................................217
.06 Special rules if there are fewer than 26 participants .....................................................218
.07 Information described in § 6104(a)(1)(D) should not be included ..........................................218
.08 Availability of additional information to interested parties ...............................................218
.09 Availability of notice to interested parties ............................................................219
SECTION 20B. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PERSONS
(§ 403(b) PLANS ONLY)? ..................................................................219
.01 Notice to interested persons .......................................................................219
.02 Time when notice must be given ...................................................................219
.03 Content of notice ...............................................................................219
.04 Information to be available to interested persons .......................................................220
.05 Information described in § 6110(c) should not be included ...............................................220
.06 Section 20B is not applicable to plan sponsors of governmental plans ......................................220
PART IIC. PROCESSING DETERMINATION LETTER REQUESTS
SECTION 21. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE
DETERMINATION LETTER REQUESTS? ....................................................220
.01 Oral advice ....................................................................................220
.02 Conferences ...................................................................................221
.03 Determination letter based solely on administrative record (qualified plans only) .............................221
.04 Notice of final determination ......................................................................222
.05 Issuance of the notice of final determination (qualified plans only). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .222
SECTION 22. WHAT ARE THE STEPS FOR EXHAUSTING ADMINISTRATIVE REMEDIES
(QUALIFIED PLANS ONLY)?
...............................................................222
.01 In general .....................................................................................222
.02 Steps for exhausting administrative remedies .........................................................222
.03 Applicant’s request for § 7805(b) relief ..............................................................223
.04 Interested parties ................................................................................223
.05 Deemed exhaustion of administrative remedies ........................................................223

January 2, 2024 164 Bulletin No. 2024–1
.06 Service must have reasonable time to act on appeal ....................................................223
.07 Service must have reasonable time to act on request for § 7805(b) relief ....................................223
SECTION 23. WHAT EFFECT WILL A DETERMINATION LETTER HAVE? ..................................223
.01 May be relied on subject to limitations ..............................................................223
.02 Scope of reliance on determination letter .............................................................223
.03 Effect of subsequent publication of revenue ruling, etc. .................................................224
.04 Effect of subsequent amendment by employer .........................................................224
.05 Revocation or modification of a determination letter ....................................................225
.06 Determination letter revoked or modified based on material change in facts applied retroactively ................225
.07 Not otherwise generally revoked or modified retroactively ...............................................225
.08 Taxpayer may request that retroactive effect of revocation or modification be limited under § 7805(b) ............225
PART III. PROCEDURES FOR LETTER RULING REQUESTS
PART IIIA. REQUESTING LETTER RULINGS
SECTION 24. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND
AGREEMENTS ISSUE LETTER RULINGS? ..................................................226
.01
Scope limited to issues specified ...................................................................226
.02 Generally not in employee plans qualification matters ..................................................227
.03 Request to Employee Plans Rulings and Agreements for extension of time for making an election or for
other relief under § 301.9100-1. ....................................................................227
.04 Issuance of a letter ruling before the issuance of a regulation or other published guidance ......................228
.05 Issues in prior return .............................................................................228
.06 Generally not to business associations or groups .......................................................228
.07 Generally not to foreign governments ...............................................................229
.08 Generally not on federal tax consequences of proposed legislation .........................................229
SECTION 25. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND
AGREEMENTS HAVE DISCRETION TO ISSUE LETTER RULINGS? ............................229
.01 Ordinarily not in certain areas because of factual nature of the problem .....................................229
.02 No “comfort” letter rulings ........................................................................229
.03 Not on alternative plans or hypothetical situations .....................................................229
.04 Ordinarily not on part of an integrated transaction .....................................................229
.05 Not on partial terminations of employee plans .........................................................229
.06 Law requires a letter ruling ........................................................................229
.07 Issues under consideration by the PBGC or the DOL ...................................................229
.08 Domicile in a foreign jurisdiction ...................................................................230
SECTION 26. WHAT IS THE PROCEDURE FOR REQUESTING A LETTER RULING FROM
EMPLOYEE PLANS RULINGS AND AGREEMENTS? ..........................................230
.01 General procedures for requesting a letter ruling .......................................................230
.02 Specific additional procedures apply to certain letter ruling requests .......................................230
PART IIIB. PROCESSING LETTER RULING REQUESTS
SECTION 27. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE LETTER
RULING REQUESTS? ......................................................................231
.01 In general .....................................................................................231
.02 Is not bound by informal opinion expressed ..........................................................231
.03
Will return any letter ruling request mistakenly sent to wrong address ......................................231
.04 Tells taxpayer if request lacks essential information during initial contact ...................................231
.05 Information must be submitted within 30 calendar days .................................................231
.06 Requires prompt submission of additional information requested after initial contact ..........................231
.07 Encourages use of fax ............................................................................231
.08 Address to send additional information ..............................................................232

Bulletin No. 2024–1 165 January 2, 2024
.09 Number of copies of additional information to be submitted ..............................................232
.10 Extension of 30-day or 21-day period may be granted if justified ..........................................232
.11 Case closed if taxpayer does not submit additional information ...........................................232
.12 Near the completion of the ruling process, advises taxpayer of conclusions and, if Employee Plans Rulings and
Agreements will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request ..........232
.13 May request draft of proposed letter ruling near the completion of the ruling process ..........................232
SECTION 28. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS SCHEDULE
CONFERENCES WITH TAXPAYERS? ........................................................233
.01 Schedules a conference if requested by taxpayer .......................................................233
.02 Permits taxpayer one conference of right .............................................................233
.03 Disallows verbatim recording of conferences .........................................................233
.04 Makes tentative recommendations on substantive issues .................................................234
.05 May offer additional conferences ...................................................................234
.06 Requires written confirmation of information presented at conference ......................................234
.07 May schedule a pre-submission conference ...........................................................234
.08 May schedule a conference to be held by telephone ....................................................235
SECTION 29. WHAT EFFECT WILL A LETTER RULING HAVE? ............................................235
.01 Has same effect as a determination letter .............................................................235
.02 Will not apply to another taxpayer ..................................................................235
.03 Will be used by the Service in examining the taxpayer’s return ...........................................235
.04 May be revoked or modified if found to be in error .....................................................235
.05 Letter ruling revoked or modified based on material change in facts applied retroactively ......................236
.06 Not otherwise generally revoked or modified retroactively ...............................................236
.07 Will not apply to a similar transaction in same year or any other year ......................................237
.08 Retroactive effect of revocation or modification applied to a continuing action or series of actions ...............237
.09 May be retroactively revoked or modified if the transaction is completed without reliance on the letter ruling .......237
.10 Taxpayer may request that retroactivity be limited .....................................................237
PART IV. USER FEES
SECTION 30. WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTING ADVICE FROM
EMPLOYEE PLANS RULINGS AND AGREEMENTS? ..........................................237
.01 Legislation authorizing user fees ...................................................................237
.02 Requests to which user fees apply ..................................................................237
.03 Requests and other actions that do not require the payment of a user fee ....................................238
.04 Exemptions from the user fee requirements ...........................................................238
.05 User fees under EPCRS ..........................................................................238
.06 Requests involving multiple offices, fee categories, issues, transactions, or entities ............................238
.07 Method of payment ..............................................................................239
.08 Transmittal forms ...............................................................................240
.09 Effect of nonpayment or payment of incorrect amount ..................................................240
.10 Refunds of user fees .............................................................................240
.11 Request for reconsideration of user fee ..............................................................242
SECTION 31. WHERE TO SUBMIT REQUESTS FOR LETTER RULINGS, OPINION LETTERS, ADVISORY
LETTERS, DETERMINATION LETTERS, AND COMPLIANCE STATEMENTS FROM
EMPLOYEE PLANS RULINGS AND AGREEMENTS? ..........................................243
.01 Letter rulings and opinion letters ...................................................................243
.02 Determination letters ............................................................................244
.03 Opinion and advisory letters .......................................................................244
.04 VCP compliance statements – electronic submissions only ...............................................245
SECTION 32. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? ...........245
SECTION 33. EFFECTIVE DATE .........................................................................245

January 2, 2024 166 Bulletin No. 2024–1
SECTION 34. PAPERWORK REDUCTION ACT ............................................................245
DRAFTING INFORMATION .............................................................................246
APPENDIX A SCHEDULE OF USER FEES ................................................................247
.01 Letter ruling requests ............................................................................247
.02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPs, SIMPLE IRAs,
SIMPLE IRA Plans, Roth IRAs, and dual-purpose IRAs ................................................247
.03 Opinion letters on master and prototype plans submitted pursuant to Rev. Proc. 2015-36 (§ 401(a)) ..............247
.04 Advisory letters on VS plans submitted pursuant to Rev. Proc. 2015-36 (§ 401(a)) ............................247
.05 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2017-41 (§ 401(a)) .....................247
.06 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2021-37 (§ 403(b)) .....................247
.07 Opinion letters on § 403(b) prototype plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28 ..............248
.08 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2023-x37 (§ 401(a)) ....................248
.09 Advisory letters on § 403(b) VS plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28 ..................248
.10 Determination letters ............................................................................249
.11 User fees for VCP submissions under EPCRS Revenue Procedure 2021-30 .................................249
APPENDIX B1 SAMPLE NOTICE TO INTERESTED PARTIES ..............................................250
APPENDIX B2 SAMPLE NOTICE TO INTERESTED PERSONS
..............................................252
APPENDIX C CHECKLIST FOR § 401(h) AND § 420 DETERMINATION LETTERS ............................254
APPENDIX D SAMPLE FORMAT FOR A LETTER RULING REQUEST FROM EMPLOYEE PLANS
RULINGS AND AGREEMENTS .............................................................256
APPENDIX E CHECKLIST FOR LETTER RULINGS FROM EMPLOYEE PLANS RULINGS
AND AGREEMENTS .......................................................................258
APPENDIX F ADDITIONAL CHECKLIST FOR ROTH IRA RECHARACTERIZATION RULING REQUESTS .....260
APPENDIX G ADDITIONAL CHECKLIST FOR NONBANK TRUSTEE APPLICATIONS ........................261

SECTION 1.
WHAT IS
THE PURPOSE OF THIS
REVENUE PROCEDURE?
Purpose of r
evenue
procedure
.
01 This revenue procedure explains how the Internal Revenue Service (Service) provides advice
to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government
Entities Division, Employee Plans Rulings and Agreements Office (Employee Plans Rulings and
Agreements). It also details the types of advice available to taxpayers, and the procedures for
requesting and receiving such advice.
Organization of revenue
procedure
.02
(1) Part I of this revenue procedure sets forth general information about the types of advice
provided by Employee Plans Rulings and Agreements and the procedures that apply to both
requests for determination letters and requests for private letter rulings. Part II contains procedures
for determination letters for various types of plans and transactions. Part III contains procedures
for private letter rulings within the jurisdiction of Employee Plans Rulings and Agreements. Part
IV sets forth the rules for user fees that are required to be paid when requesting various types of
advice.

Bulletin No. 2024–1 167 January 2, 2024
(2) Employee Plans Rulings and Agreements issues letter rulings only on certain matters
specified in section 24.01 of this revenue procedure. Rev. Proc. 2024-1, this Bulletin, sets forth
procedures for obtaining letter rulings from the Office of Associate Chief Counsel, including letter
rulings relating to qualified retirement plans, § 403(b) plans, and IRAs. Rev. Proc. 2024-2, this
Bulletin, sets forth procedures for requesting technical advice from the Office of Associate Chief
Counsel.
Other guidance affecting
this revenue procedure
.03
(1) Guidance applicable to the individually designed determination letter program
(a) Rev
. Proc. 2022-40, 2022-47 IRB 487, provides the circumstances under which a plan
sponsor may submit an individually designed plan determination letter application to Employee
Plans Rulings and Agreements. Under Rev. Proc. 2022-40, an employer sponsoring an individually
designed plan, including, beginning June 1, 2023, a § 403(b) individually designed plan, generally
may file a determination letter application only for initial plan determination, for plan termination,
and in certain other circumstances identified by the Service in guidance published in the Internal
Revenue Bulletin (IRB). Plan sponsors may also submit a determination letter application in other
specified circumstances, including a submission for a qualified individually designed Merged
Plan, as defined in Rev. Proc. 2022-40.
A plan sponsor of a § 403(b) individually designed plan may submit the plan for an initial plan
determination no earlier than the dates provided in the chart below. The dates are based on the last
digit of a plan sponsor’s EIN. A plan sponsor may submit a determination letter application in any
year after the year identified in the chart.
If the EIN of the plan sponsor ends A determination letter application
in:may be submitted beginning on:
1, 2, or 3June 1, 2023
4, 5, 6, or 7June 1, 2024
8, 9, or 0June 1, 2025
(b) Each year a Required Amendments List is issued, which establishes the end of the remedial
amendment period for an individually designed plan with respect to changes in qualification
requirements that appear on the list. The 2023 Required Amendments List for Qualified Retirement
Plans and § 403(b) Retirement Plans is set forth in Notice 2023-79, 2023-52 IRB ___. See https://
www.irs.gov/retirement-plans/required-amendments-list for all Required Amendments Lists.
(c) Notice 2017-1, 2017-2 IRB 367, provides an exemption from the requirement to pay a user
fee for certain requests to the Service for determination letters with respect to the qualified status
of pension, profit-sharing, stock bonus, annuity, and employee stock ownership (ESOP) plans
maintained by small employers.
(2) Guidance applicable to pre-approved plans – fourth (or later) remedial amendment cycle
(defined contribution plans)
1
; fourth (or later) remedial amendment cycle (defined benefit plans);
and third (or later) remedial amendment cycle (§ 403(b) plans)
1
The third six-year remedial amendment cycle for defined contribution qualified pre-approved plans began on February 1, 2017, and ended on January 31, 2023. The fourth six-year remedial
amendment cycle for defined contribution qualified pre-approved plans began on February 1, 2023.

January 2, 2024 168 Bulletin No. 2024–1
(a) Rev. Proc. 2023-37, 2023-51 IRB ___, sets forth the rules regarding qualified pre-approved
plans and § 403(b) pre-approved plans, and combines, conforms, clarifies, and updates rules for
qualified pre-approved plans and § 403(b) plans previously set forth in prior revenue procedures.
In general, Rev. Proc. 2023-37 is effective on November 21, 2023. Sections 9 through 24 of Rev.
Proc. 2023-37 (regarding procedures for applications of opinion letters) are effective with respect
to:
(i) a Cycle 4 (or later) defined contribution qualified pre-approved plan (the submission period
for a provider of a defined contribution qualified pre-approved plan to submit an application for a
Cycle 4 opinion letter begins on February 1, 2024);
(ii) a Cycle 4 (or later) defined benefit qualified pre-approved plan; and
(iii) a Cycle 3 (or later) § 403(b) pre-approved plan.
Section 25 of Rev. Proc. 2023-37 (regarding procedures for applications for a determination
letter) is effective with respect to:
(i) an application for a determination letter submitted by an adopting employer with respect to a
Cycle 4 (or later) defined contribution qualified pre-approved plan;
(ii) an application for a determination letter submitted by an adopting employer with respect
to a Cycle 4 (or later) defined benefit qualified pre-approved plan; and
(iii) an application for a determination letter submitted by an adopting employer with respect to
a Cycle 2 (or later) § 403(b) pre-approved plan.
(3) Guidance applicable to the qualified pre-approved plan program – third remedial amendment
cycle (defined benefit plans)
2
(a) Rev. Proc. 2016-37
3
sets forth a system of remedial amendment cycles that applies to
qualified pre-approved plans and the deadlines to submit applications for opinion letters.
(b) Rev. Proc. 2017-41, 2017-29 IRB 92, modifies the pre-approved program for qualified
plans by eliminating the distinction between master and prototype (M&P) and volume submitter
(VS) plans, liberalizing the types of plans eligible for pre-approved status, and affording greater
flexibility in plan design. In addition, Rev. Proc. 2017-41 sets forth the procedures for obtaining
an opinion letter for qualified pre-approved plans submitted with respect to the third six-year
remedial amendment cycle.
(c) Rev. Proc. 2020-10, 2020-21 IRB 295, provides that the third six-year remedial amendment
cycle for pre-approved defined benefit plans began on May 1, 2020, and the on-cycle submission
period for providers to submit opinion letter applications began on August 1, 2020.
2
The fourth cycle for defined benefit qualified pre-approved plans will not commence until after 2024. See section 1.03(3)(a) of this revenue procedure for information regarding Rev. Proc.
2023-37.
3
For purposes of this revenue procedure, references to Rev. Proc. 2016-37 are to Rev. Proc. 2016-37, as modified by Rev. Proc. 2017-41, 2017-29 IRB 92, Rev. Proc. 2020-40, 2020-38 IRB
575, and Rev. Proc. 2021-38, 2021-38 IRB 425, but not as modified by Rev. Proc. 2022-40, 2022-47 IRB 487 or Rev. Proc. 2023-37.

Bulletin No. 2024–1 169 January 2, 2024
(d) Notice 2020-14, 2020-13 IRB 555, sets forth the 2020 Cumulative List, which is used by the
Service in its review of opinion letter applications for pre-approved defined benefit plans during
the third six-year remedial amendment cycle.
(e) Rev. Proc. 2020-40, 2020-38 IRB 575, modifies Rev. Proc. 2016-37 to provide that the
general deadline for adopting a discretionary amendment made to a qualified pre-approved plan
(generally the end of the plan year for which the plan amendment is put into effect) applies unless
a statutory provision, regulations, or other guidance published in the Internal Revenue Bulletin
sets forth a different deadline.
(f) Rev. Proc. 2021-38, 2021-38 IRB 425, modifies the interim amendment deadline set forth
in section 15.04(1) of Rev. Proc. 2016-37 to provide that an interim amendment made to a pre-
approved plan qualified under § 401(a) is adopted timely if the amendment is adopted by the end of
the second calendar year after the calendar year in which the change in qualification requirements
is effective with respect to the plan. Rev. Proc. 2021-38 applies to disqualifying provisions that are
effective with respect to a plan after December 31, 2020.
(g) Announcement 2023-6, 2023-9 IRB 501, provides that the Service intends to issue opinion
letters with respect to the third six-year remedial amendment cycle for defined benefit qualified
pre-approved plans by February 28, 2023, or soon thereafter. Announcement 2023-6 also provides
that an employer adopting a newly approved defined benefit plan will be required to adopt the
plan document by March 31, 2025, and that, from April 1, 2023, to March 31, 2025, the Service
will accept applications for determination letters from employers who adopt such plans under the
third six-year remedial amendment cycle and are otherwise eligible to submit a determination
letter request.
(4) Guidance applicable to § 403(b) pre-approved plans – first and second remedial amendment
cycles
(a) Rev. Proc. 2013-22, 2013-18 IRB 985,
4
sets forth the procedures for obtaining opinion
and advisory letters for § 403(b) prototype plans and VS plans with respect to the first six-year
remedial amendment cycle for § 403(b) pre-approved plans (the cycle that ended on June 30,
2020). Rev. Proc. 2013-22 also sets forth the initial remedial amendment period for § 403(b) plans
and provides that the Service will announce, in subsequent guidance, the date that will be the last
day of the remedial amendment period.
(b) Rev. Proc. 2019-39, 2019-42 IRB 945, as modified by Rev. Proc. 2020-40, 2020-38 IRB
575, Notice 2020-35, 2020-35 IRB 948, and Rev. Proc. 2021-37, 2021-38 IRB 385, sets forth
a system of recurring remedial amendment periods for correcting form defects in § 403(b)
individually designed plans and § 403(b) pre-approved plans first occurring after the initial
remedial amendment period ends. Rev. Proc. 2019-39 also provides plan amendment deadlines
for § 403(b) individually designed and pre-approved plans. Rev. Proc. 2020-40 modifies Rev.
Proc. 2019-39 to provide that the general deadline for adopting a discretionary amendment made
to a § 403(b) pre-approved plan (generally the end of the plan year for which the plan amendment
is put into effect) applies unless a statutory provision, regulations, or other guidance published in
the Internal Revenue Bulletin, sets forth a different deadline.
(c) Rev. Proc. 2017-18, as modified by Notice 2020-35, 2020-35 IRB 948, provides that the last
day of the initial remedial amendment period for § 403(b) pre-approved plans was generally June
4
For purposes of this revenue procedure, references to Rev. Proc. 2013-22 are to Rev. Proc. 2013-22, as modified by Rev. Proc. 2014–28, 2014-16 IRB. 944, Rev. Proc. 2015–22, 2015-11
IRB 754, Rev. Proc. 2019-39, 2019-42 IRB 945 and Rev. Proc. 2021-37, 2021-38 IRB 385; and clarified by Rev. Proc. 2017-18, 2017-5 IRB 743.

January 2, 2024 170 Bulletin No. 2024–1
30, 2020. Consequently, the second six-year remedial amendment cycle for § 403(b) pre-approved
plans began on July 1, 2020.
(d) Rev. Proc. 2021-37 modifies and supersedes Rev. Proc. 2013-22 for opinion letter
applications submitted with respect to a § 403(b) pre-approved plan’s second six-year remedial
amendment cycle. The provisions of Rev. Proc. 2013-22 continue to apply to opinion and advisory
letter applications submitted for the first cycle for § 403(b) pre-approved plans.
(5) Guidance applicable to the IRA opinion letter program
Announcement 2022-6, 2022-13 IRB 934, temporarily suspends the opinion letter program
for prototype IRAs (traditional, Roth and SIMPLE IRAs), SEPs (including salary reduction
SEPs (SARSEPs)), and SIMPLE IRA plans. As provided in Announcement 2022-6, the Service
intends to issue a new revenue procedure describing procedures for submitting a request to the
Service for an opinion letter on a prototype IRA, SEP, or SIMPLE IRA plan document and will
announce when applications may be submitted under the revised prototype IRA opinion letter
program.
(6) Miscellaneous guidance
(a) Notice 2019-18, 2019-13 IRB 915, informs taxpayers that the Department of the
Treasury (Treasury Department) and the Service do not intend to amend the regulations under
§ 401(a)(9) to address the use of lump sum payments to replace annuity payments being paid
by a qualified defined benefit pension plan. It also provides that the Treasury Department
and the Service will continue to study the issue, and until further guidance is issued, the
Service will not assert that a plan amendment providing for such a retiree lump-sum window
program causes the plan to violate § 401(a)(9). Notice 2019-18 also provides that during this
period the Service will not issue letter rulings with regard to lump sum windows. However,
if a taxpayer is eligible to apply for and receive a determination letter, the Service will not
include a caveat expressing no opinion regarding the tax consequences of such a window in
the letter.
(b) Rev. Proc. 2020-9, 2020-2 IRB 294, clarifies which amendments are treated as integral to
a plan provision that fails to satisfy the final regulations under §§ 401(k) and 401(m) relating to
hardship distributions of elective deferrals. Rev. Proc. 2020-9 also extends the deadline applicable
to qualified pre-approved plans for adopting interim amendments and integral amendments relating
to those regulations, to December 31, 2021.
(c) Notice 2020-50, 2020-28 IRB 35, provides that employers can choose whether to implement
coronavirus-related distribution and loan rules provided under the Coronavirus Aid, Relief, and
Economic Security Act (CARES Act), Pub. L. 116-136, 134 Stat. 281, and notes that qualified
individuals can claim the tax benefits of coronavirus-related distribution rules even if plan
provisions are not changed. It also provides plan amendment deadlines for section 2202 of the
CARES Act.
(d) Notice 2020-51, 2020-29 IRB 73, provides guidance relating to the waiver of required
minimum distributions (RMDs) in 2020 from certain retirement plans, pursuant to section 2203 of
the CARES Act, and provides a sample plan amendment that, if adopted, provides participants a
choice on whether to receive waived RMDs and certain related payments.

Bulletin No. 2024–1 171 January 2, 2024
(e) Notice 2020-52, 2020-29 IRB 79, clarifies the requirements that apply to a mid-year
amendment to a safe harbor § 401(k) or § 401(m) plan that reduces only contributions made on
behalf of highly compensated employees. This notice also provides temporary relief in connection
with the ongoing Coronavirus Disease 2019 (COVID-19) pandemic from certain requirements
that would otherwise apply to a mid-year amendment to a safe harbor § 401(k) or § 401(m) plan
adopted between March 13, 2020, and August 31, 2020, that reduces or suspends safe harbor
contributions.
(f) Notice 2020-68, 2020-38 IRB 567, provides guidance on particular issues with respect to the
Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) and the
Bipartisan American Miners Act of 2019 (Miners Act), Divisions O and M, respectively, under the
Further Consolidated Appropriations Act, 2020, Pub. L. 116-94, 133 Stat. 2534.
(g) Notice 2020-86, 2020-53 IRB 1786, provides guidance with respect to sections 102 and 103
of the SECURE Act. Section 102 of the SECURE Act increases the 10 percent cap for automatic
enrollment safe harbor plans. Section 103 of the SECURE Act eliminates certain safe harbor
notice requirements for plans that provide for safe harbor nonelective contributions and adds new
provisions for the retroactive adoption of safe harbor status for those plans.
(h) Rev. Proc. 2021-30, 2021-31 IRB 172, sets forth the procedures for correcting qualification
and other eligible failures under the Employee Plans Compliance Resolution System (EPCRS).
This includes the Voluntary Correction Program (VCP), the Self Correction Program (SCP) and
Audit CAP. Submissions made under VCP cannot be made anonymously; however, requests for a
no fee anonymous pre-submission conference are permitted under specific circumstances.
(i) Notice 2023-43, 2023-24 IRB 919, provides guidance with respect to section 305 of Division
T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), known
as the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), enacted on December 29, 2022. Section
305 of the SECURE 2.0 Act provides for the expansion of EPCRS, which is currently set forth in
Rev. Proc. 2021-30, and directs the Secretary of the Treasury (Secretary) or the Secretary’s delegate
to revise Rev. Proc. 2021-30, or any successor guidance, to take into account the provisions of
section 305 not later than the date that is two years after the date of enactment of the SECURE 2.0
Act. Notice 2023-43 is intended to assist taxpayers by providing interim guidance in advance of
an update to Rev. Proc. 2021-30.
(j) Notice 2023-54, 2023-31 IRB 382, provides transition relief in connection with the change
to the required beginning date of required minimum distributions from IRAs and employer plans
pursuant to section 107 of the SECURE 2.0 Act. In addition, this notice provides guidance related
to certain provisions of § 401(a)(9) that apply for 2021, 2022, and 2023, and the related excise tax
under § 4974.
(k) Notice 2023-62, 2023-37 IRB 817, provides guidance with respect to section 603 of the
SECURE 2.0 Act and announces a 2-year administrative transition period with respect to the
requirement under section 603 of the SECURE 2.0 Act that catch-up contributions made on behalf
of certain eligible participants be designated as Roth contributions. The notice also describes
certain further guidance that the Treasury Department and the Service anticipate issuing with
respect to section 603 of the SECURE 2.0 Act and requests comments.

January 2, 2024 172 Bulletin No. 2024–1
Updated annually
.
04 This revenue procedure is updated annually, but it may be modified, amplified, or clarified
during the year.
.05 As part of the implementation of the Taxpayer First Act, Pub. L. 116-25 (2019), the Service
and the Internal Revenue Service Independent Office of Appeals (Independent Office of Appeals)
continue to review current policies and procedures and prior administrative pronouncements. As
a result of this review, there may be additional updates to this revenue procedure or other forms
of guidance.
Possible futur
e updates
related to Appeals review
SECTION 2. WHAT
CHANGES HAVE BEEN
MADE TO REVENUE
PROCEDURE 2023-4?
In general
.
01 This revenue procedure is a general update of Rev. Proc. 2023-4, 2023-1 IRB 162, which
sets forth general information about the types of advice provided by Employee Plans Rulings
and Agreements; general procedures for letter ruling and determination letter requests; specific
procedures for determination letter requests; and the user fees associated with advice requested
from Employee Plans Rulings and Agreements. Procedures and user fees applicable to advice
provided by the Commissioner, Tax Exempt and Government Entities, Exempt Organizations
Office, are set forth in Rev. Proc. 2024-5, this Bulletin.
Changes made to Revenue
Procedure 2023-4
.02 In addition to minor non-substantive changes, including changes to dates, cross references,
and citations to other revenue procedures, the following changes have been made:
(1) Sections 1, 4, 5, 8, and 31 have been revised to add a reference to Rev. Proc. 2023-37.
(2) Section 6 is revised to require that Forms 5300 (Application for Determination for
Employee Benefit Plan), 5307 (Application for Determination for Adopters of Modified
Nonstandardized Pre-Approved Plans), 5310 (Application for Determination for Terminating
Plan), and 5316 (Application for Group or Pooled Trust Ruling) be filed with the Service
through www.pay.gov.
(3) Appendix A of this revenue procedure has been modified to increase certain user fees.
PART I. GENERALLY APPLICABLE PROCEDURES
SECTION 3. IN
WHAT
FORM IS ADVICE
PROVIDED BY
EMPLOYEE PLANS
RULINGS AND
AGREEMENTS?
In general
.
01 Employee Plans Rulings and Agreements provides advice in the form of letter rulings,
closing agreements, compliance statements, determination letters, opinion letters, advisory letters,
nonbank trustee approval letters, and oral advice.
Letter ruling
.02 A “letter ruling” is a written statement issued to a taxpayer by Employee Plans Rulings and
Agreements that interprets and applies the tax laws or any nontax laws applicable to employee

Bulletin No. 2024–1 173 January 2, 2024
Closing agreement
plans to the taxpayer’s specific set of facts. Once issued, a letter ruling may be revoked or modified
for any number of reasons, as described in section 29 of this revenue procedure, unless it is
accompanied by a “closing agreement.”
.03 A “closing agreement” is a final agreement between the Service and a taxpayer on a
specific issue or liability. It is entered into under the authority in § 7121 and is final unless fraud,
malfeasance, or misrepresentation of a material fact can be shown.
A closing agreement may be entered into if it is advantageous to have the matter permanently
and conclusively closed, or if a taxpayer can show that there are good reasons for an agreement
and that making the agreement will not prejudice the interests of the Government. In appropriate
cases, taxpayers may be asked to enter into a closing agreement as a condition to the issuance of
a letter ruling.
In appropriate cases, a closing agreement may be entered into with sponsors of pre-approved
plans.
A closing agreement may also be entered into with respect to retirement plan failures corrected
under EPCRS, as set forth in Rev. Proc. 2021-30.
Determination letter
.04 A “determination letter” is a written statement issued to a taxpayer by Employee Plans
Rulings and Agreements that applies the principles and precedents previously announced to a
specific set of facts. It is issued only if a determination can be made based on clearly established
rules in the statute, a tax treaty, or the regulations, or based on a conclusion in a revenue ruling,
opinion, or court decision that represents the position of the Service, and that specifically answers
the questions presented. Employee Plans Rulings and Agreements issues determination letters on
the qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership
plans under §§ 401, 403(a), 409, or 4975(e)(7), and (except with respect to an adopting employer of
a pre-approved plan requesting a determination letter under section 12 of this revenue procedure)
the status for exemption of any related trusts or custodial accounts under § 501(a). Employee Plans
Rulings and Agreements also accepts determination letter applications for § 403(b) individually
designed plans pursuant to the schedule described in section 1.03(1)(a) of this revenue procedure.
Opinion letter
.05
(1) For applications submitted with respect to the third six-year remedial amendment cycle for
defined benefit qualified pre-approved plans, an opinion letter is a written statement issued by
Employee Plans Rulings and Agreements to a provider or mass submitter as to the qualification
in form of a pre-approved plan under § 401, § 403(a), or both § 401 and § 4975(e)(7). See Rev.
Proc. 2017-41.
(2) For applications submitted with respect to the fourth six-year remedial amendment cycle (and
subsequent cycles) for defined contribution qualified pre-approved and defined benefit qualified
pre-approved plans, an opinion letter is a written statement issued by Employee Plans Rulings and
Agreements to a provider or mass submitter as to the qualification in form of a pre-approved plan
under § 401(a), § 403(a), § 409, or § 4975(e)(7). See Rev Proc. 2023-37.
(3) An opinion letter will also be issued as to the acceptability of the form of a prototype plan
under § 403(b) for Cycle 1 and a pre-approved § 403(b) plan for Cycle 2. See Rev. Proc. 2013-22
and Rev. Proc. 2021-37.

January 2, 2024 174 Bulletin No. 2024–1
Oral advice
(1) No oral rulings and no
written rulings in response
to oral requests.
(4) Announcement 2022-6 temporarily suspends the opinion letter program for prototype IRAs
(traditional, Roth and SIMPLE IRAs), SEPs (including salary reduction SEPs (SARSEPs)), and
SIMPLE IRA plans. Under the IRA prototype program, an opinion letter will be issued concerning
the conformance of a prototype trust, custodial account, or individual annuity with the requirements
of § 408(a), (b), (k), or (p) or § 408A, as applicable. See Rev. Proc. 87-50, 1987-2 CB 647; Rev.
Proc. 91-44, 1991-2 CB 733; Rev. Proc. 92-38, 1992-1 CB 859; Rev. Proc. 97-29, 1997-1 CB 698;
Rev. Proc. 98-59, 1998-2 CB 729; Rev. Proc. 2002-10, 2002-1 CB 401; and Rev. Proc. 2010-48,
2010-50 IRB 828 (pre-approved IRAs), as modified by Appendix A of this revenue procedure.
.06 Oral advice is advisory only and is not binding on the Service.
The Service does not orally issue rulings or determinations, nor does it issue letter rulings or
determination letters in response to oral requests from taxpayers. Service employees ordinarily
will discuss with taxpayers or their representatives inquiries about whether the Service will rule
on particular issues and about procedural matters regarding the submission of requests for letter
rulings or determination letters.
(2) Discussion possible on
substantive issues.
At the discretion of the Service and as time permits, Service employees may also discuss
substantive issues with taxpayers or their representatives. Such a discussion will not bind the
Service or the Office of Associate Chief Counsel, and it cannot be relied upon as a basis for
obtaining retroactive relief under the provisions of § 7805(b).
Service employees who are not directly involved in the examination, appeal, or litigation of
particular substantive tax issues will not discuss those issues with taxpayers or their representatives
unless the discussion is coordinated with Service employees who are directly involved in the
matter. The taxpayer or the taxpayer’s representative ordinarily will be asked whether an oral
request for advice or information relates to a matter pending before another office of the Service
or before a Federal court.
If a tax issue is not under examination, in the Independent Office of Appeals, or in litigation,
the tax issue may be discussed even though the issue is affected by a nontax issue pending in
litigation.
A taxpayer may seek oral technical guidance from a Service employee in a field office or service
center when preparing a return or report.
The Service does not respond to letters seeking to confirm the substance of oral discussions, and
the absence of a response to such a letter is not a confirmation.
Nonbank trustee approval
letters
.07 A “nonbank trustee approval letter” is a letter ruling that determines that the applicant is
qualified to act as a nonbank trustee or custodian pursuant to the requirements of Treas. Reg.
§ 1.408-2(e)(2) through (5) with respect to custodial accounts described in § 401(f) of qualified
trusts established under § 401(a); custodial accounts described in § 403(b)(7); IRAs established
under § 408(a) or (h); Roth IRAs established under § 408A; SIMPLE IRAs described in § 408(p);
deemed IRAs established under qualified employer plans described in § 408(q); custodial
accounts and contracts described in § 457(g)(3) of eligible deferred compensation plans under
§ 457(b); Coverdell education savings accounts established under § 530; Archer medical savings
accounts established under § 220; or Health Savings Accounts established under § 223. An
applicant requesting approval as a nonbank trustee must provide Employee Plans Rulings and
Agreements with clear and convincing proof that the requirements of the regulations are met. If
there is a requirement that the applicant feels is not applicable, the application must provide clear

Bulletin No. 2024–1 175 January 2, 2024
Compliance statement
and convincing proof that such requirement is not germane to the manner in which the applicant
will administer any trust or custodial account. See § 1.408-2(e)(6).
To assist Employee Plans Rulings & Agreements in considering an application for nonbank
trustee approval, Appendices E and G should be submitted with the request for approval.
.08 A “compliance statement” is a binding written agreement between Employee Plans
Rulings and Agreements and, generally, the plan sponsor with respect to certain failures of a
retirement plan to meet the applicable Code requirements identified by the plan sponsor in a
voluntary submission under VCP. The compliance statement addresses the failures identified
in the VCP submission, the terms of correction, including any revision of administrative
procedures, and the time period within which proposed corrections must be implemented. A
compliance statement is conditioned on (i) there being no misstatement or omission of material
fact in connection with the submission, and (ii) the implementation of the specific corrections
and satisfaction of any other conditions in the compliance statement within the prescribed time
frame. See Rev. Proc. 2021-30.
.09 An “advisory letter” is issued as to the acceptability of the form of a specimen plan under
§ 403(b) with respect to an advisory letter application submitted for the first six-year remedial
amendment cycle applicable to § 403(b) pre-approved plans (the cycle ending June 30, 2020). See
Rev. Proc. 2013-22.

Advisory letter
SECTION 4. ON
WHAT
ISSUES MAY TAXPAYERS
REQUEST WRITTEN
ADVICE UNDER THIS
PROCEDURE?
In general
Determination Letters
.
01 T axpayers may request determination letters, letter rulings, and closing agreements on issues
within the jurisdiction of Employee Plans Rulings and Agreements under this revenue procedure.
.02 Employee Plans Rulings and Agreements issues determination letters on the status of
pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans under §§ 401,
403(a), 409, or 4975(e)(7), and the status for exemption of any related trusts or custodial accounts
under § 501(a). See Rev. Proc. 2022-40, which sets forth a description of the determination letter
program, including when to submit a request for a determination letter, for individually designed
plans, and Rev. Proc. 2016-37, for pre-approved plans. Employee Plans Rulings and Agreements
also accepts determination letter applications for § 403(b) individually designed plans pursuant to
the schedule described in section 1.03(1)(a) of this revenue procedure.
Letter Rulings
.03 Employee Plans Rulings and Agreements issues letter rulings on the Code sections listed in
section 24.01 of this revenue procedure, if appropriate in the interest of sound tax administration,
to answer written inquiries of individuals and organizations about their status for tax purposes and
the tax effects of their acts or transactions.
Voluntary Closing
Agreements
.04 Employee Plans Rulings and Agreements considers voluntary closing agreement requests
to resolve certain income or excise tax issues that are ineligible for resolution under EPCRS. See
www.irs.gov/retirement-plans/employee-plans-voluntary-closing-agreements.
Other Matters
.05 Note that issues involving employee plans not listed in section 24.01 of this revenue procedure
generally fall under the jurisdiction of the Office of Associate Chief Counsel (Employee Benefits,

January 2, 2024 176 Bulletin No. 2024–1
SECTION 5. ON WHAT
ISSUES MUST WRITTEN
ADVICE BE REQUESTED
UNDER DIFFERENT
PROCEDURES?
Pre-approved plans
Exempt Organizations, and Employment Taxes). See section 5.03 of this revenue procedure and
Rev. Proc. 2024-1, this Bulletin.

.01
(1) The procedures for obtaining opinion letters for qualified pre-approved plans submitted
with respect to (a) the third six-year remedial amendment cycle for defined benefit plans are set
forth in Rev. Proc. 2017-41, and (b) the fourth six-year remedial amendment cycle for defined
contribution plans are set forth in Rev. Proc. 2023-37.
(2) The procedures for obtaining opinion letters for prototype trusts, custodial accounts, or
annuities under § 408(a), (b), (k), or (p), or § 408A, are set forth in Rev. Proc. 87-50; Rev. Proc.
91-44; Rev. Proc. 92-38; Rev. Proc. 97-29; Rev. Proc. 98-59; Rev. Proc. 2002-10 and Rev. Proc.
2010-48, as modified by Appendix A of this revenue procedure. Announcement 2022-6 temporarily
suspends the opinion letter program.
(3) The procedures for obtaining opinion and advisory letters for prototype plans and VS plans
under § 403(b) with respect to an opinion or advisory letter application submitted for a § 403(b)
pre-approved plan’s first cycle (ending June 30, 2020) are set forth in Rev. Proc. 2013-22. The
procedures for obtaining an opinion letter with respect to a § 403(b) pre-approved plan’s second
six-year remedial amendment cycle are set forth in Rev. Proc. 2021-37.
Employee Plans
Compliance Resolution
System
Chief Counsel
.02 The procedures for obtaining compliance statements under VCP for certain failures of plans
qualified under § 401(a), § 403(b) plans, SEPs, SIMPLE IRA Plans, and § 457(b) plans under
EPCRS are set forth in Part V of Rev. Proc. 2021-30.
.03 The procedures for obtaining letter rulings, information letters, and technical advice requests
on matters within the jurisdiction of the Office of Associate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment Taxes), or within the jurisdiction of other Offices of
Associate Chief Counsel are set forth in the following revenue procedures:
(1) Chief Counsel’s letter rulings and information letters: See Rev. Proc. 2024–1, this Bulletin.
(2) Technical Advice Requests: See Rev. Proc. 2024–2, this Bulletin.
(3) Chief Counsel’s no-rule positions: See Rev. Proc. 2024–3, this Bulletin.
Letter rulings for requests
for minimum funding
waivers
.04 A request for a letter ruling on a waiver of the minimum funding standard must be submitted
to the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and
Employment Taxes) and may no longer be submitted to Employee Plans Rulings and Agreements.
See Rev. Proc. 2024-1, this Bulletin.

Bulletin No. 2024–1 177 January 2, 2024
SECTION 6. WHAT
ARE THE GENERAL
INSTRUCTIONS
FOR REQUESTING
LETTER RULINGS
AND DETERMINATION
LETTERS FROM
EMPLOYEE PLANS
RULINGS AND
AGREEMENTS?
In general
.
01 This section explains the general instructions for requesting letter rulings and determination
letters, as applicable to the particular type of request, on all matters within the jurisdiction of
Employee Plans Rulings and Agreements. Requests for letter rulings and determination letters
require the payment of the applicable user fee discussed in section 6.02(15), section 30, and
Appendix A of this revenue procedure. Specific and additional instructions also apply to requests
for letter rulings and determination letters on certain matters.
All requests must be submitted in English. All documents submitted in support of such requests
must be in English or accompanied by an English translation.
.02

Certain information
r
equired in requests
for letter rulings or
determination letters, as
applicable
Facts
(1) Complete statement of facts and other information. Each request for a letter ruling or
determination letter must set forth a complete statement of all facts relating to the transaction or
determination letter request. These facts include—
(a) names, addresses, telephone numbers, and taxpayer identification numbers of all interested
parties (the term “all interested parties” does not mean all shareholders of a widely held corporation
requesting a letter ruling relating to a reorganization, or all employees if a large number may be
involved);
(b) a complete statement of the business reasons for the transaction; and
(c) a detailed description of the transaction.
The Service usually will not rule on only one step of a larger integrated transaction described in
a letter ruling request. See section 25.04 of this revenue procedure. However, if such a letter ruling
is requested, the facts and circumstances relating to the entire transaction, including true copies of
relevant documents, etc., must be submitted.
Documents
(2) Copies of all contracts, wills, deeds, agreements, instruments, plan documents, and
other documents. All documents that are pertinent to the transaction (including contracts, wills,
deeds, agreements, instruments, plan documents, trust documents, and proposed disclaimers)
must be submitted with the request.
Original documents should not be submitted because they become part of the Service’s file and
will not be returned to the taxpayer. Instead, true copies of all such documents should be submitted

January 2, 2024 178 Bulletin No. 2024–1
(a) Documents for
determination letter
submissions on Form 5307
with the request. Each attachment to the request should be labeled alphabetically and attached to
the request in alphabetical order.
Applicants must submit the Form 5307 application electronically on www
.pay.gov and may
not submit any documents on paper, including the Form 8717 (User Fee for Employee Plan
Determination Letter Request). Any Form 5307 application submitted on paper will be returned to
the applicant, including any paper checks.
To more efficiently process determination letter applications, the following documents (as
applicable to a particular submission) should be submitted in the following order:
• Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax
Information Authorization
• Prior Determination Letter
• Opinion/Advisory Letter
• Penalty of perjury statement if application in www.pay.gov is not signed by the Employer
(see section 6.02(14))
• Cover Letter
• Amendments (any prior plan documents being submitted along with any applicable
amendments)
• Current Plan Document
• Adoption Agreement
• Other Applicable Documents (any additional documents not listed above)
The size of the submissions made through www.pay.gov may be up to 15MB. If the submission
is over the 15MB threshold, additional documents may be faxed to 844-255-4818. Be sure the
www.pay.gov tracking ID number is listed on the fax coversheet along with the EIN, applicant
name, and plan name. Faxes sent to the Service are converted into attachments delivered via email
to an Outlook mailbox. If the size of the fax creates an attachment that exceeds 150MB it will
not be delivered due to network protections. No notification is issued if it occurs. To avoid the
problem, split up a large fax by sending separate, smaller faxes. Fax the EP Customer Service line
at 855-224-1311 if you want the Service to confirm your fax or faxes have been delivered.
(b) Determination letter
submissions on Form 5300
Paper submissions of Form 5300, Application for Determination for Employee Benefit Plans are
not accepted. Applicants must submit the Form 5300 application electronically on www.pay.gov and
may not submit any documents on paper, including the Form 8717. Any Form 5300 application
submitted on paper will be returned to the applicant, including any paper checks. Employee Plans
Rulings and Agreements also accepts Form 5300 applications for § 403(b) individually designed
plans. See section 1.03(1) for eligibility.
(c) Determination letter
submissions on Form 5310
Paper submissions of Form 5310, Application for Determination for Terminating Plan, are not
accepted. Applicants must submit the Form 5310 application electronically on www.pay.gov and
may not submit any documents on paper, including the Form 8717. Any Form 5310 application
submitted on paper will be returned to the applicant, including any paper checks.

Bulletin No. 2024–1 179 January 2, 2024
(d) Documents for
determination letter
submissions on Form 5300
and Form 5310
T
o more efficiently process determination letter applications, when submitting Form 5300 or
Form 5310 on www.pay.gov, the following documents (as applicable to a particular submission)
should be included in the attachment:
• Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax
Information Authorization
• Prior Determination Letter
• Opinion/Advisory Letter
• Penalty of perjury statement if application in www.pay.gov is not signed by the Employer
(see section 6.02(14))
• Cover Letter
• Amendments (any prior plan documents being submitted along with any applicable
amendments)
• Current Plan Document
• Adoption Agreement
• Other Applicable Documents (any additional documents not listed above)
Follow the directions provided on www.pay.gov. Note: When utilizing www.pay.gov, if you
receive an email that the payment was dishonored, you must resubmit the application package
along with the new user fee. When resubmitting, include the email received regarding the
dishonored payment with the submission package. Do not use Form 8717 to submit the user fee.
For additional information relating to a determination letter request for a plan termination, see
section 15 of this revenue procedure.
The size of electronic submissions made on www.pay.gov may be up to 15MB. If your submission
is over the 15MB threshold, additional documents may be faxed to 844-255-4818. The www.pay.
gov tracking ID number must be listed on the fax coversheet along with the EIN, applicant’s
name, and plan name. Faxes sent to the Service are converted into attachments delivered via email
to an Outlook mailbox. If the size of the fax creates an attachment that exceeds 150MB it will
not be delivered due to network protections. No notification is issued if it occurs. To avoid the
problem, split up a large fax by sending separate, smaller faxes. Fax the EP Customer Service line
at 855-224-1311 if you want the Service to confirm your fax or faxes have been delivered.
See also the instructions to the form applicable to a particular submission for any additional
submission requirements. For additional information relating to a determination letter request
submitted by an adopting employer of a pre-approved plan, see sections 12 and 13 of this revenue
procedure.
Analysis of material facts
(3) Analysis of material facts. All material facts in documents must be included, rather than
merely incorporated by reference, in the taxpayer’s initial request or in supplemental letters. These
facts must be accompanied by an analysis of their bearing on the issue or issues, specifying the
legal provisions that apply.
Same issue in an earlier
r
eturn
(4) Statement regarding whether same issue is in an earlier return. The request must state
whether
, to the best of the knowledge of both the taxpayer and the taxpayer’s representatives, the

January 2, 2024 180 Bulletin No. 2024–1
same issue is in an earlier return of the taxpayer (or in a return for any year of a related taxpayer
within the meaning of § 267 or of a member of an affiliated group of which the taxpayer is also a
member within the meaning of § 1504 or of a predecessor of the taxpayer).
If the statement is affirmative, it must specify whether the issue—
(a) is being examined by the Service;
(b) has been examined and, if so, whether the statutory period of limitations has expired for
either assessing tax or filing a claim for refund or credit of tax;
(c) has been examined and, if so, whether a closing agreement covering the issue or liability has
been entered into by the Service;
(d) is being considered by the Independent Office of Appeals in connection with a return from
an earlier period;
(e) has been considered by the Independent Office of Appeals in connection with a return from
an earlier period and, if so, whether the statutory period of limitations has expired for either
assessing tax or filing a claim for refund or credit of tax;
(f) has been considered by the Independent Office of Appeals in connection with a return from
an earlier period and whether a closing agreement covering the issue or liability has been entered
into by the Independent Office of Appeals;
(g) is pending in litigation in a case involving the taxpayer or a related taxpayer; or
(h) is being considered by the Pension Benefit Guaranty Corporation (PBGC) or the Department
of Labor (DOL).
Same or similar issue
previously submitted or
currently pending
(5) Statement regarding whether same or similar issue was previously ruled on or requested
or is currently pending. The request must also state whether, to the best of the knowledge of both
the taxpayer and the taxpayer’s representatives—
(a) Employee Plans Rulings and Agreements previously ruled on the same or a similar issue for
the taxpayer (or a related taxpayer within the meaning of § 267, or a member of an affiliated group
of which the taxpayer is also a member within the meaning of § 1504 or a predecessor);
(b) the taxpayer, a related taxpayer, or a predecessor previously submitted the same or a similar
issue to Employee Plans Rulings and Agreements but withdrew the request before a letter ruling
or determination letter was issued;
(c) the taxpayer, a related taxpayer, or a predecessor previously submitted a request involving
the same or a similar issue that is currently pending with Employee Plans Rulings and Agreements
or the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and
Employment Taxes); or

Bulletin No. 2024–1 181 January 2, 2024
(d) at the same time as this request, the taxpayer or a related taxpayer is presently submitting
another request involving the same or a similar issue to Employee Plans Rulings and Agreements
or the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and
Employment Taxes).
If the statement is affirmative for (a), (b), (c), or (d) of this section 6.02(5), the statement
must give the date the request was submitted, the date the request was withdrawn or ruled on,
if applicable, and other details of the consideration of the issue by Employee Plans Rulings and
Agreements or the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations,
and Employment Taxes).
Statement of authorities
supporting taxpayer’s views
(6) Statement of supporting authorities. If the taxpayer advocates a particular conclusion,
an explanation of the grounds for that conclusion and the relevant authorities to support it must
also be included. Even if not advocating a particular tax treatment of a proposed transaction, the
taxpayer must still furnish views on the tax results of the proposed transaction and a statement of
relevant authorities to support those views.
In all events, the request must include a statement of whether the law in connection with the
request is uncertain and whether and how the issue is addressed by relevant authorities.
Statement of authorities
contrary to taxpayer’s
views
(7) Statement of contrary authorities. The taxpayer is also encouraged to inform Employee
Plans Rulings and Agreements about, and discuss the implications of, any authority believed to
be contrary to the conclusion requested, such as legislation (or pending legislation), tax treaties,
court decisions, regulations, revenue rulings, revenue procedures, notices, or announcements. If
the taxpayer determines that there are no contrary authorities, a statement in the request to this
effect would be helpful. If the taxpayer does not furnish either contrary authorities or a statement
that none exists, Employee Plans Rulings and Agreements, in complex cases or those presenting
difficult or novel issues, may request submission of contrary authorities or a statement that none
exists. Failure to comply with this request may result in Employee Plans Rulings and Agreements
refusing to issue a letter ruling or determination letter.
Identifying and discussing contrary authorities generally will enable Employee Plans Rulings
and Agreements personnel to understand the issue and relevant authorities more quickly. In that
case, when Employee Plans Rulings and Agreements personnel receive the request, they will
have before them the taxpayer’s thinking on the effect and applicability of contrary authorities.
This information should lead to earlier action by Employee Plans Rulings and Agreements. If
the taxpayer does not disclose and distinguish significant contrary authorities, Employee Plans
Rulings and Agreements may need to request additional information, which will delay action
on the request and may result in the application being returned due to being an incomplete
submission.
Statement identifying
pending legislation
(8) Statement identifying pending legislation. At the time of filing the request, the taxpayer
must identify any pending legislation that may affect the proposed transaction. In addition,
the taxpayer must notify Employee Plans Rulings and Agreements if applicable legislation is
introduced after the request is filed but before a letter ruling or determination letter is issued.
Deletions statement
required by § 6110 for
private letter rulings and
§ 403(b) plan determination
letters
(9) Statement identifying information to be deleted from copy of letter ruling and
§ 403(b) plan determination letters for public inspection. The text of private letter rulings and
determination letters for § 403(b) plans is open to public inspection under § 6110. The Service
makes deletions from the text before it is made available for inspection. To help the Service make
the deletions required by § 6110(c), a request for a letter ruling or a determination letter for a
§ 403(b) plan must be accompanied by a statement indicating the deletions desired (“deletions

January 2, 2024 182 Bulletin No. 2024–1
statement”). If the deletions statement is not submitted with the request, a Service representative
will tell the taxpayer that the request will be closed if the Service does not receive the deletions
statement within 30 calendar days. See section 27.05 of this revenue procedure.
(a) Format of deletions statement. A taxpayer who wants only names, addresses, and
identifying numbers to be deleted should state this in the deletions statement. If the taxpayer wants
more information deleted, the deletions statement must be accompanied by a copy of the request
and supporting documents on which the taxpayer should bracket the material to be deleted. The
deletions statement must indicate the statutory basis under § 6110(c) for each proposed deletion.
If the taxpayer decides to ask for additional deletions before the letter ruling or determination
letter is issued, additional deletions statements may be submitted.
(b) Location of deletions statement. The deletions statement must not appear in the request,
but instead must be made in a separate document and placed on top of the request for a letter ruling
or determination letter.
(c) Signature. The deletions statement must be signed and dated by the taxpayer or the
taxpayer’s authorized representative. A stamped signature or faxed signature is not permitted.
(d) Additional information. The taxpayer should follow the same procedures above to propose
deletions from any additional information submitted after the initial request. An additional
deletions statement, however, is not required with each submission of additional information if
the taxpayer’s initial deletions statement requests that only names, addresses, and identifying
numbers be deleted, and the taxpayer wants only the same information deleted from the additional
information.
(e) Taxpayer may protest deletions not made. After receiving from the Service, the notice
under § 6110(f)(1) of intention to disclose the letter ruling or determination letter (including a copy
of the version proposed to be open to public inspection and notation of third-party communications
under § 6110(d)), the taxpayer may protest the disclosure of certain information in the letter ruling
or determination letter. The taxpayer must send a written statement within 20 calendar days to the
Service office indicated on the notice of intention to disclose. The statement must identify those
deletions that the Service has not made and that the taxpayer believes should have been made.
The taxpayer must also submit a copy of the version of the letter ruling or determination letter and
bracket the deletions proposed that have not been made by the Service. Generally, the Service will
not consider deleting any material that the taxpayer did not propose to be deleted before the letter
ruling or determination letter was issued.
Within 20 calendar days after the Service receives the response to the notice under § 6110(f)
(1), the Service will mail to the taxpayer its final administrative conclusion regarding the deletions
to be made. The taxpayer does not have the right to a conference to resolve any disagreements
concerning material to be deleted from the text of the letter ruling or determination letter. However,
these matters may be taken up at any conference that is otherwise scheduled regarding the request.
(f) Taxpayer may request delay of public inspection. After receiving the notice under
§ 6110(f)(1) of intention to disclose, but within 60 calendar days after the date of notice, the
taxpayer may send a request for delay of public inspection under either § 6110(g)(3) or (4). The
request for delay must be sent to the Service office indicated on the notice of intention to disclose.
A request for delay under § 6110(g)(3) must contain the date on which it is expected that the
underlying transaction will be completed. The request for delay under § 6110(g)(4) must contain

Bulletin No. 2024–1 183 January 2, 2024
a statement from which the Commissioner of Internal Revenue may determine that there are good
reasons for the delay.
(g) Section 6110 does not apply to certain matters. Section 6110(l)(1) states that § 6110
disclosure provisions do not apply to any matter to which § 6104 applies. Therefore, letter rulings,
determination letters with respect to qualified plans, and related background file documents dealing
with the following matters (covered by § 6104) are not subject to § 6110 disclosure provisions—
(i) An application for the qualification of a pension, profit-sharing or stock bonus plan, or an
individual retirement account described in § 408 or § 408A, or any application for exemption
under § 501(a) by an organization forming part of such a plan or an account;
(ii) Any document issued by the Service in which the qualification or exempt status of a plan or
account is granted, denied, or revoked;
(iii) Any application filed, and any document issued by the Service with respect to the
qualification or status of pre-approved plans; and
(iv) The portion of any document issued by the Service with respect to the qualification or
exempt status of a plan or account of a proposed transaction by such plan or account.
Signature on request
(10) Signature by taxpayer or authorized representative. The request for a letter ruling
or determination letter must be signed and dated by the taxpayer or the taxpayer’s authorized
representative. For paper applications, neither a stamped signature nor a faxed signature is
permitted.
Authorized representatives
Attorney
(11) Authorized representatives. To sign the request or to appear before the Service in
connection with the request, the representative must be one of the following:
(a) 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 is not currently
under suspension or disbarment from practice before the Service. He or she must file a written
declaration with the Service showing current qualification as an attorney and current authorization
to represent the taxpayer.
Certified public accountant
(b) A certified public accountant who is qualified to practice in any state, possession, territory,
commonwealth, or the District of Columbia and who is not currently under suspension or
disbarment from practice before the Service. He or she must file a written declaration with the
Service showing current qualification as a certified public accountant and current authorization to
represent the taxpayer.
Enrolled agent
(c) An enrolled agent is a person, other than an attorney or certified public accountant that is
currently enrolled to practice before the Service and is not currently under suspension or disbarment
from practice before the Service, including a person enrolled to practice only for employee plans
matters. He or she must file a written declaration with the Service showing current enrollment and
authorization to represent the taxpayer. Either the enrollment number or the expiration date of the
enrollment card must be included in the declaration. For the rules on who may practice before the
Service, see Treasury Department Circular No. 230.

January 2, 2024 184 Bulletin No. 2024–1
Enrolled actuary
(d) An enrolled actuary is a person enrolled as an actuary by the Joint Board for the Enrollment
of Actuaries pursuant to 29 U.S.C. 1242 and qualified to practice in any state, possession,
territory, commonwealth, or the District of Columbia and who is not currently under suspension
or disbarment from practice before the Service. He or she must file a written declaration with the
Service showing current qualification as an enrolled actuary and current authorization to represent
the taxpayer. Practice as an enrolled actuary is limited to representation with respect to issues
involving the following statutory provisions: §§ 401, 403(a), 404, 412, 413, 414, 419, 419A, 420,
4971, 4972, 4976, 4980, 6057, 6058, 6059, 6652(d), 6652(e), 6692, 7805(b), former § 405, and
29 U.S.C. 1083.
Enrolled retirement plan
agent
(e) An enrolled retirement plan agent (ERPA) is an individual who is authorized to practice
before the Service under the ERPA program. The ERPA program is established under Treasury
Department Circular No. 230 and is administered by the Office of Professional Responsibility.
Practice as an ERPA is limited to representation with respect to issues involving the Employee
Plans determination letter program, EPCRS, and the pre-approved programs. In addition, ERPAs
are generally permitted to represent taxpayers with respect to Form 5300 series and Form 5500
filings, but not with respect to actuarial forms or schedules. For additional information on ERPAs,
see § 10.4, 10.5, and 10.6 of Treasury Department Circular No. 230.
A person with a “Letter of
Authorization”
(f) Any other person, including a foreign representative, who has received a “Letter of
Authorization” from the Director, Office of Professional Responsibility under section 10.7(d)
of Treasury Department Circular No. 230. A person may make a written request for a “Letter
of Authorization” to: Office of Director, Office of Professional Responsibility, Internal Revenue
Service, 1111 Constitution Avenue, N.W., Washington, DC 20224. Section 10.7(d) of Treasury
Department Circular No. 230 authorizes the Commissioner of Internal Revenue to allow an
individual who is not otherwise eligible to practice before the Service to represent another person
in a particular matter. For additional information, see section 6.02(12) of this revenue procedure.
Employee, general
partner, bona fide officer,
administrator, trustee, etc.
(g) The above requirements do not apply to a regular full-time employee representing his
or her employer; to a general partner representing his or her partnership; to a bona fide officer
representing his or her corporation, association, or organized group; to a trustee, receiver,
guardian, personal representative, administrator, or executor representing a trust, receivership,
guardianship, or estate; or to an individual representing his or her immediate family. A preparer
of a return (other than a person referred to in paragraph (a), (b), (c), (d), or (e) of this section
6.02(11)) who is not a full-time employee, a general partner, a bona fide officer, an administrator,
a trustee, etc., or an individual representing his or her immediate family may not represent a
taxpayer in connection with a letter ruling, determination letter, or technical advice request. See
section 10.7(c) of Treasury Department Circular No. 230.
Foreign representative
(h) A foreign representative (other than a person referred to in paragraph (a), (b), (c), (d), or (e)
of this section 6.02(11)) is not authorized to practice before the Service and, therefore, may not
represent a taxpayer in a request for a letter ruling or a determination letter. In this situation, the
nonresident alien or foreign entity must submit the request for a letter ruling or a determination
letter on the individual’s or entity’s own behalf or through a person referred to in paragraph (a),
(b), (c), (d), or (e) of this section 6.02(11).
Power of attorney
and declaration of
representative
(12) Power of attorney and declaration of representative. Any authorized representative,
whether enrolled to practice, must also comply with the conference and practice requirements of
the Statement of Procedural Rules (26 C.F.R. § 601.501-601.509), which provide the rules for
representing a taxpayer before the Service. An unenrolled preparer must file a Form 8821, Tax
Information Authorization, for certain limited employee plans matters.

Bulletin No. 2024–1 185 January 2, 2024
Form 2848, Power of Attorney and Declaration of Representative, must be used to provide the
representative’s authorization (Part I of Form 2848, Power of Attorney) and the representative’s
qualification (Part II of Form 2848, Declaration of Representative). The name of the person
signing Part I of Form 2848 should also be typed or printed on this form. A stamped signature is
not permitted. An original, a copy, or a fax of the power of attorney is acceptable so long as its
authenticity is not reasonably disputed. For additional information regarding the Form 2848, see
section 6.03(2) of this revenue procedure.
Compliance with Treasury
Department Circular No.
230
(13) Compliance with Treasury Department Circular No. 230. The taxpayer’s authorized
representative, whether enrolled, must comply with Treasury Department Circular No. 230, which
provides the rules for practice before the Service. In those situations in which Employee Plans
Rulings and Agreements believes that the taxpayer’s representative is not in compliance with
Treasury Department Circular No. 230, Employee Plans Rulings and Agreements will bring the
matter to the attention of the Director, Office of Professional Responsibility.
Penalties of perjury
statement
(14) Penalties of perjury statement.
(a) Format of penalties of perjury statement. A request for a letter ruling or determination
letter and any change in the request submitted at a later time must be accompanied by the following
declaration: “Under penalties of perjury, I declare that I have examined this request, or
this modification to the request, including accompanying documents, and, to the best of my
knowledge and belief, the request or the modification contains all the relevant facts relating
to the request, and such facts are true, correct, and complete.” See section 27.06 of this
revenue procedure for the penalties of perjury statement applicable for submissions of additional
information.
Applications on www.pay.gov have the following statement: “Under penalties of perjury, I
declare that I have examined this determination letter submission, including Form 53XX
and all accompanying documents, and, to the best of my knowledge and belief, they and the
facts presented in support of this application and submission are true, correct, and complete.
If the zero dollar user fee is selected, I certify that the application for a determination letter
on the qualified status of the plan listed above meets the conditions for exemption from user
fees described in section 7528(b)(2)(B) of the Internal Revenue Code. If the reduced fee is
selected with respect to an application for a determination letter as to whether a § 403(b)
plan meets the requirements of § 403(b), I certify that the application for a determination
letter of the plan listed above meets the conditions for a small plan user fee described in
Appendix A of Revenue Procedure 2024-4.”
If this is a determination letter submission filed by an authorized representative on behalf of
a plan sponsor, as provided in an attached Form 2848, the penalty of perjury statement does not
apply (although the penalties of perjury box should still be marked). The plan sponsor must sign a
separate penalty of perjury statement and submit the statement as an additional attachment.
(b) Signature by taxpayer. The declaration must be signed and dated by the taxpayer, not the
taxpayer’s representative. Neither a stamped signature nor a faxed signature is permitted.
The person who signs for a corporate taxpayer must be an officer of the corporate taxpayer who
has personal knowledge of the facts, and whose duties are not limited to obtaining a letter ruling or
determination letter from the Service. If the corporate taxpayer is a member of an affiliated group
filing consolidated returns, a penalties of perjury statement must also be signed and submitted by
an officer of the common parent of the group.

January 2, 2024 186 Bulletin No. 2024–1
Applicable user fee
The person signing for a trust, a state law partnership, or a limited liability company must be,
respectively, a trustee, general partner, or member-manager who has personal knowledge of the
facts.
(15) Applicable user fee. Section 7528 requires taxpayers to pay user fees for requests for letter
rulings, opinion letters, advisory letters, determination letters, and similar requests. Appendix A
to this revenue procedure contains the schedule of user fees for each type of request under the
jurisdiction of Employee Plans Rulings and Agreements. Section 30 of this revenue procedure
provides guidance for applying the user fee requirements. If two or more taxpayers are parties
to a transaction and each requests a letter ruling, each taxpayer must satisfy the rules herein and
additional user fees may apply. See section 30.04 of this revenue procedure for exemptions from
the user fee requirements.

Number of copies of request
to be submitted
(16) Number of copies of request to be submitted. Generally, a taxpayer needs to submit only
one copy of the request for a letter ruling or determination letter. If, however, more than one issue
is presented in a letter ruling request, the taxpayer is encouraged to submit additional copies of
the request.
Further, two copies of the request for a letter ruling are required if—
(a) the taxpayer is requesting separate letter rulings on different issues as described in section
6.03(1) of this revenue procedure;
(b) the taxpayer is requesting deletions other than names, addresses, and identifying numbers,
as described in section 6.02(9) of this revenue procedure (one copy is the request for the letter
ruling and the second copy is the deleted version of such request); or
(c) the taxpayer is requesting a closing agreement (as defined in section 3.03 of this revenue
procedure) on the issue presented.
Sample of a letter
ruling
request
(17) Sample format for a letter ruling request.
T o assist a taxpayer or the taxpayer’s
representative in preparing a letter ruling request, a sample format for a letter ruling request is
provided in Appendix D. This format is not required to be used by the taxpayer or the taxpayer’s
representative. If the letter ruling request is not identical or similar to the format in Appendix D,
the different format will neither defer consideration of the letter ruling request nor be cause for
returning the request to the taxpayer or taxpayer’s representative.
Checklist
(18) Checklist for letter ruling requests. Employee Plans Rulings and Agreements will be
able to respond more quickly to a taxpayer’s letter ruling request if it is carefully prepared and
complete. The checklist in Appendix E of this revenue procedure is designed to assist taxpayers in
preparing a request by reminding them of the essential information and documents to be furnished
with the request. The checklist in Appendix E must be completed to the extent required by the
instructions in the checklist, signed and dated by the taxpayer or the taxpayer’s representative, and
placed on top of the letter ruling request. If the checklist in Appendix E is not received, Employee
Plans Rulings and Agreements will ask the taxpayer or the taxpayer’s representative to submit the
checklist, which may delay action on the letter ruling request. A photocopy of this checklist may
be used.
Additional information
required in certain
circumstances
.
03

Bulletin No. 2024–1 187 January 2, 2024
Multiple issues
(1) To request a separate letter ruling for multiple issues in a single situation. If more than
one issue is presented in a request for a letter ruling, Employee Plans Rulings and Agreements
generally will issue a single letter ruling covering all the issues. However, if the taxpayer requests
a separate letter ruling on any of the issues (because, for example, one letter ruling is needed
sooner than another), Employee Plans Rulings and Agreements usually will comply with the
request unless it is not feasible or not in the best interests of the Service to do so. A taxpayer who
wants a separate letter ruling on multiple issues should make this clear in the request and submit
two copies of the request. Additional checklists are solely for the specific issues designated.
In issuing each letter ruling, Employee Plans Rulings and Agreements will state that it has
issued a separate letter ruling or that requests for other letter rulings are pending.
Power of attorney
(2) Recipient of original letter ruling or determination letter. Employee Plans Rulings and
Agreements will send the original of the letter ruling or determination letter to the taxpayer and a
copy of the letter ruling or determination letter to the taxpayer’s representative. The letter ruling or
determination letter is addressed to the taxpayer. A Form 2848, Power of Attorney and Declaration
of Representative must be used to provide the representative’s authorization except in certain
employee plans matters. See section 6.02(12) of this revenue procedure.
To have a copy sent to taxpayer’s representative. A copy of the letter ruling or determination
letter will be sent to any representative with a check in the box in the name and address block on
Form 2848 to indicate the representative is to receive notices and communications. Copies of the
letter ruling or determination letter, however, will be sent to no more than two representatives.
Expedited handling
(3) To request expedited handling. Employee Plans Rulings and Agreements ordinarily
processes requests for letter rulings and determination letters in the order of the date received.
Determination letter requests are not eligible for expedited handling. Expedited handling with
respect to a letter ruling request means that the request is processed ahead of the regular order.
Expedited handling is granted only in rare and unusual cases, both out of fairness to other
taxpayers and because Employee Plans Rulings and Agreements seeks to process all requests as
expeditiously as possible and to give appropriate deference to normal business exigencies in all
cases not involving expedited handling.
A taxpayer who has a compelling need to have a letter ruling request processed ahead of the
regular order may request expedited handling. This request must explain in detail the need for
expedited handling. The request must be made in writing, preferably in a separate letter with, or
soon after filing, the request for the letter ruling. If the request is not made in a separate letter,
then the letter in which the letter ruling request is made should state, at the top of the first page:
“Expedited Handling Is Requested. See page ___ of this letter.”
A request for expedited handling of requests for letter rulings will not be forwarded to the
appropriate group for action until the check or money order for the user fee in the correct amount
is received.
Whether the request will be granted is within the discretion of Employee Plans Rulings and
Agreements. Employee Plans Rulings and Agreements may grant a request if a factor outside
a taxpayer’s control creates a real business need to obtain a letter ruling before a certain time
to avoid serious business consequences. Examples include situations in which a court or
governmental agency has imposed a specific deadline for the completion of a transaction, or a
transaction must be completed expeditiously to avoid an imminent business emergency (such as
the hostile takeover of a corporate taxpayer), provided that the taxpayer can demonstrate that the
deadline or business emergency, and the need for expedited handling, resulted from circumstances

January 2, 2024 188 Bulletin No. 2024–1
that could not reasonably have been anticipated or controlled by the taxpayer. To qualify for
expedited handling in such situations, the taxpayer must also demonstrate that the taxpayer
submitted the request as promptly as possible after becoming aware of the deadline or emergency.
The extent to which the letter ruling request complies with all the applicable requirements of this
revenue procedure, and fully and clearly presents the issues, is a factor in determining whether
expedited treatment will be granted. If Employee Plans Rulings and Agreements agrees to process
a request out of order, it cannot give assurance that any letter ruling will be processed by the time
requested. The scheduling of a closing date for a transaction or a meeting of the board of directors
or shareholders of a corporation, without regard for the time it may take to obtain a letter ruling,
will not be considered a sufficient reason to process a request ahead of its regular order. Also, the
possible effect of fluctuation in the market price of stocks on a transaction will not be considered
a sufficient reason to process a request out of order.
Because most requests for letter rulings cannot be processed ahead of their regular order,
Employee Plans Rulings and Agreements urges all taxpayers to submit their requests well in
advance of the contemplated transaction. In addition, to facilitate prompt action on letter ruling
requests, taxpayers are encouraged to ensure that their initial submissions comply with all the
requirements of this revenue procedure (including the requirements of other applicable guidelines
set forth in sections 1.03 and 26.02 of this revenue procedure), and to provide promptly any
additional information requested by Employee Plans Rulings and Agreements.
Facsimile transmission (fax)
(4) To receive a letter ruling by facsimile transmission (fax).
A letter ruling ordinarily is
not sent by fax. However, if the taxpayer requests, a copy of a letter ruling may be faxed to the
taxpayer or the taxpayer’s authorized representative. A letter ruling, however, is not issued until
the ruling is mailed. See § 301.6110–2(h).
A request to fax a copy of the letter ruling to the taxpayer or the taxpayer’s authorized
representative must be made in writing, either as part of the original letter ruling request or prior
to the approval of the letter ruling. The request must contain the fax number of the taxpayer or the
taxpayer’s authorized representative to whom the letter ruling is to be faxed.
Employee Plans Rulings and Agreements will take certain precautions to protect confidential
information. For example, Employee Plans Rulings and Agreements will use a cover sheet that
identifies the intended recipient of the fax and the number of pages transmitted. The cover sheet,
if possible, will not identify the specific taxpayer by name, and it will be the first page covering
the letter ruling being faxed.
Requesting a conference
(
5) To request a conference.
A taxpayer who wants to have a conference on the issues involved
in a request for a letter ruling should indicate this in writing when, or soon after, filing the request.
Address to send the request
Pending letter ruling
requests
.04
The addresses for sending requests are provided in section 31 of this revenue procedure.
.05
(1)
Circumstances under which the taxpayer must notify Employee Plans Rulings and
Agreements. The taxpayer must notify Employee Plans Rulings and Agreements if, after the letter
ruling request is filed but before a letter ruling is issued, the taxpayer knows that—

Bulletin No. 2024–1 189 January 2, 2024
(a) an examination of the issue or the identical issue on an earlier year’s return has been started
by an Examinations office of the Service;
(b) the issue is being considered by the PBGC or the DOL; or
(c) legislation that may affect the transaction has been introduced (see section 6.02(8) of this
revenue procedure).
(2) Taxpayer must notify Employee Plans Rulings and Agreements if a return is filed and
must attach request to return. If the taxpayer files a return before a letter ruling is received
from Employee Plans Rulings and Agreements concerning the issue, the taxpayer must notify
Employee Plans Rulings and Agreements that the return has been filed. The taxpayer must also
attach a copy of the letter ruling request to the return to alert the Employee Plans Examinations
office and thereby avoid premature Employee Plans Examinations office action on the issue.
When to attach letter ruling
to return
.06 If, before filing a return, a taxpayer receives a letter ruling about any transaction that is
relevant
to the return, the taxpayer must attach a copy of the letter ruling to the return when it is
filed.
How to check on status of
request
SECTION
7. WHAT
ACTIONS ARE TAKEN
IF A REQUEST IS
WITHDRAWN OR
EMPLOYEE PLANS
RULINGS AND
AGREEMENTS
DECLINES TO ISSUE
A LETTER RULING
OR DETERMINATION
LETTER?
In general
.
07 The taxpayer or the taxpayer’s authorized representative may obtain information regarding
the status of a request by calling the person whose name and telephone number are shown on the
acknowledgement of receipt of the request.

.01 A taxpayer may withdraw a request for a letter ruling or determination letter at any
time before the letter ruling or determination letter is signed by Employee Plans Rulings and
Agreements. Correspondence and exhibits related to a request that is withdrawn or related to
a letter ruling request or determination letter request for which Employee Plans Rulings and
Agreements declines to issue a letter ruling or determination letter will not be returned to the
taxpayer. See section 6.02(2) of this revenue procedure.
The processing of a request for a letter ruling or determination letter will not be suspended in
Employee Plans Rulings and Agreements at the request of a taxpayer.
Notification of appropriate
Service official
.02 If a taxpayer withdraws a request for a letter ruling, or if Employee Plans Rulings and
Agreements
declines to issue a letter ruling, Employee Plans Rulings and Agreements will notify
the appropriate Service official in the operating division that has examination jurisdiction of the
taxpayer’s tax return. Employee Plans Rulings and Agreements also may give the Service official
its views on the issues in the request to consider in any later examination of the return. See section
10.15 of this revenue procedure regarding the withdrawal of a determination letter application.

January 2, 2024 190 Bulletin No. 2024–1
Refunds of user fees
.03 The user fee will not be returned for a letter ruling or determination letter request that is
withdrawn. If Employee Plans Rulings and Agreements declines to issue a letter ruling on all the
issues in the request or declines to issue a determination letter, the user fee will be returned. If
Employee Plans Rulings and Agreements, however, issues a letter ruling on some, but not all, of
the issues, the user fee will not be returned.
PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS
Part IIA. REQUESTING DETERMINATION LETTERS
SECTION 8. IN
WHAT AREAS ARE
DETERMINATION
LETTERS ISSUED?
Circumstances under which
determination letters ar
e
issued
.
01 Employee Plans Rulings and Agreements issues determination letters in response to
taxpayers’ written requests on completed transactions on matters within its jurisdiction.
Employee Plans Rulings and Agreements does not issue determination letters on the tax
consequences of proposed transactions, except on the qualified status of employee plans under
§§ 401, 403(a), 409, or 4975(e)(7), and the exempt status of any related trust under § 501.
Employee Plans Rulings and Agreements also accepts determination letter applications for
§ 403(b) individually designed plans. See section 1.03(1) of this revenue procedure for eligibility.
For information regarding the procedures for obtaining opinion and advisory letters for
prototype plans and VS plans under § 403(b) with respect to an application submitted for the first
six-year remedial amendment cycle), see Rev. Proc. 2013-22. The procedures for obtaining an
opinion letter with respect to a § 403(b) pre-approved plan’s second six-year remedial amendment
cycle are set forth in Rev. Proc. 2021-37.
.02 Determination letters may be requested on completed and proposed transactions as set forth
in the table below:
Types of requests
TYPE OF REQUESTFORMSREV. PROC. SECTION
1. Initial Qualification
a. Individually-designed plans (including collectively bar-
gained plans and § 403(b) plans)
5300 11
b. Pre-approved plans5300, 5307 12
c. ESOPs5300, 5309 11
d.

Multiple employer plans (§
413(c) only)5300 14
e. Group trusts5316 16
f. Section 414(x) combined qualified plans5300 11
2.
Termination
a. Individually-designed plans (including collectively bar-
gained plans and § 403(b) plans)
5310, 6088 6, 15
b. Pre-approved plans5310, 6088 6, 15
c. Multiemployer plan covered by PBGC insurance5300, 6088, Cover letter 15

Bulletin No. 2024–1 191 January 2, 2024
TYPE OF REQUESTFORMSREV. PROC. SECTION
Note: Form 5310-A, Notice of Plan Merger, Consolidation,
Spinoff or Transfer of Plan Assets or Liabilities – Notice of Qual-
ified Separate Lines of Business, generally must be filed not less
than 30 days before the merger, consolidation or transfer of assets
and liabilities. The filing of Form 5310-A will not result in the
issuance of a determination letter.
3.
Certain Merged Plans Eligible to be Submitted under
Rev. Proc. 2022-40
530010.06(2), 11
4.
Standardized and Nonstandardized Pre-approved Plans
(applicable to determination letter requests submitted
pursuant to Rev. Proc. 2017-41, with respect to the third
six-year remedial amendment cycle (and subsequent
cycles))
a. Adoption of a nonstandardized plan that is not a multiple
employer plan, if the adopting employer has not made
extensive modifications to the language of the pre-ap-
proved plan
5307 12, 13
b. Adoption of a nonstandardized plan, if the adopting
employer has made extensive modifications
5300 12
c. Adoption of a standardized plan that is not a multiple
employer plan, if the employer requests a determina-
tion solely on overriding plan language added to satisfy
§§ 415 or 416
5307 12
d. Adoption of a standardized plan, if the adopting em-
ployer has made any modifications other than overriding
plan language added to satisfy § 415 or 416
5300 12
e. Adoption by the controlling member of a qualified mul-
tiple employer plan, if the controlling member has made
any modifications
5300 12
f. Adoption of a standardized or nonstandardized pension
plan, including a qualified multiple employer plan, if the
adopting employer (or, in the case of a multiple employ-
er plan, the controlling member) requests a determina-
tion that the plan’s normal retirement age satisfies the
requirements of the regulations (final or proposed, as
applicable) under § 1.401(a)-1(b)(2))
5300 12
5.
Special Types of Requests for Qualified Plans
a. Leased employees (§ 414(n))5300, Cover letter 17
b. Partial termination5300, Cover letter 9.09
c. Section 401(h) determination letters5300, Cover letter 18
d. Section 420 determination letters including other matters
under § 401(a)
5300, Cover letter, Checklist 18
e. Section 420 determination letters excluding other mat-
ters under § 401(a)
5300, Cover letter, Checklist 18
Areas in which
determination letters will
not be issued
.03 Determination letters issued in accordance with this revenue procedure do not include
determinations involving the following:
(1) Issues involving §§ 72, 79, 105, 125, 127, 129, 402, 404, 409(l), 409(n), 412, 414(b), 414(c),
414(h)(2), 414(m), 415(m), 457, 511 through 515, or 4975 (other than 4975(e)(7));

January 2, 2024 192 Bulletin No. 2024–1
(2) Plans or plan amendments for which automatic reliance is granted pursuant to section 7 of
Rev. Proc. 2017-41 or section 8 of Rev. Proc. 2021-37;
(3) Plan amendments described below (these amendments will, to the extent provided, be
deemed not to alter the status of a plan:
(a) An amendment solely to permit a trust forming part of a plan to participate in a pooled fund
arrangement described in Rev. Rul. 81-100, 1981-1 CB 326, as clarified and modified by Rev. Rul.
2004-67, 2004-2 CB 28; Rev. Rul. 2011-1, 2011-2 IRB 251; Notice 2012-6, 2012-3 IRB 293; and
Rev. Rul. 2014-24, 2014-37 IRB 529;
(b) An amendment that merely adjusts the maximum limitations under § 415 to reflect annual
cost-of-living increases under § 415(d), other than an amendment that adds an automatic cost-of-
living adjustment provision to the plan;
(c) An amendment to qualified plans solely to include language pursuant to section 403(c)
(2) of Title I of the Employee Retirement Income Security Act of 1974 (ERISA) concerning the
reversion of employer contributions made as a result of mistake of fact; and
(4) Determination letter requests with respect to plans that combine an ESOP (as defined in
§ 4975(e)(7)) with retiree medical benefit features described in § 401(h) (sometimes referred to
as an HSOP):
(a) In general, determination letters will not be issued with respect to plans that combine an
ESOP with another ESOP containing § 401(h) features with respect to:
(i) whether the requirements of § 4975(e)(7) are satisfied;
(ii) whether the requirements of § 401(h) are satisfied; or
(iii) whether the combination of an ESOP with an ESOP that contains 401(h) features in a plan
adversely affects its qualification under § 401(a);
(b) However, an arrangement will not be considered to be covered by this section 8.03(4) if,
under the provisions of the plan, the following conditions are satisfied:
(i) No individual accounts are maintained in the § 401(h) account (except as required by
§ 401(h)(6));
(ii) No employer securities are held in the § 401(h) account;
(iii) The § 401(h) account does not contain the proceeds (directly or otherwise) of an exempt
loan as defined in § 54.4975–7(b)(1)(iii) of the Pension Excise Tax Regulations; and
(iv) The amount of actual contributions to provide § 401(h) benefits (when added to actual
contributions for life insurance protection under the plan) does not exceed 25 percent of the sum
of (1) the amount of cash contributions actually allocated to participants’ accounts in the plan, and

Bulletin No. 2024–1 193 January 2, 2024
Determination letter
applications
(2) the amount of cash contributions used to repay principal with respect to the exempt loan, both
determined on an aggregate basis since the inception of the § 401(h) arrangement;
(5) Any issue, if the same issue involving the same taxpayer or a related taxpayer is pending in
a case in litigation or before the Independent Office of Appeals; and
(6) Any issue relating to § 403(b) multiple employer plans.
.04 The Service will accept applications for determination letters for plans seeking initial
qualification and terminating plans any time during the year. See section 12 of Rev. Proc.
2022–40. In addition, the Service will accept applications for determination letters for certain
individually designed merged plans, provided the conditions described in Rev. Proc. 2022-40 are
met. Employee Plans Rulings and Agreements also accepts determination letter applications for
§ 403(b) individually designed plans. See section 1.03(1) of this revenue procedure for eligibility.
Review of determination
letters
.05 Determination letters issued under this revenue procedure generally are not reviewed by
any other office of the Service before they are issued. If a taxpayer believes that the conclusion
reached in a determination letter is in error, the taxpayer may ask Employee Plans Rulings and
Agreements to reconsider the matter or to request technical advice from the Office of Associate
Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) as described
in Rev. Proc. 2024–2, this Bulletin.
SECTION 9.
WHAT IS
THE GENERAL SCOPE
OF A DETERMINATION
LETTER?
Scope of this section
.01 This section delineates, generally, the scope of a determination letter issued by Employee
Plans Rulings and Agreements. This section also identifies certain requirements that are not
considered by Employee Plans Rulings and Agreements in its review of a plan and with respect
to which determination letters do not provide reliance. This section applies to all determination
letters, other than letters relating to group trusts, and certain letters relating solely to the
requirements of § 420 (regarding the transfer of assets in a defined benefit plan to a health benefit
account described in § 401(h)). For additional information pertaining to the scope of reliance on a
determination letter, see section 23 of this revenue procedure.
Scope of determination
letters
.02
(1)(i) General rule for changes in qualification requirements or § 403(b) requirements as
defined in Rev. Proc. 2022-40 that have been or will be included on a Required Amendments List.
Except as otherwise provided in section 9.02(1)(iii), with respect to ongoing plans, the Service
will consider, in reviewing changes in qualification requirements and § 403(b) requirements that
have been or will be included on a Required Amendments List, only those changes that appear
on a Required Amendments List issued on or before the last day of the second calendar year
preceding the year in which the determination letter application is submitted.
(ii) General rule for qualification requirements or § 403(b) requirements as defined in Rev. Proc.
2022-40 that have not been and will not be included on a Required Amendments List. Except as
otherwise provided in section 9.02(1)(iii), with respect to ongoing plans, the Service will consider,
in reviewing qualification requirements and § 403(b) requirements that have not been and will not
be included on a Required Amendments List, only those qualification requirements and § 403(b)

January 2, 2024 194 Bulletin No. 2024–1
requirements that are in effect on or before the last day of the second calendar year preceding the
year in which the determination letter application is submitted.
See Section 10 of Rev. Proc. 2022–40 for further details on the scope of Employee Plans Rulings
and Agreements’ review of determination letter applications.
(iii) There are no exceptions to the general rules for ongoing plans under section 9.02(1)(i) or
(ii) for 2024. See section 10.03 of Rev. Proc. 2022-40.
(2) T erminating plans. For terminating plans, the Service will consider the qualification
requirements or § 403(b) requirements that apply as of the date of termination, regardless of
whether such requirements are included on a Required Amendments List. See sections 5.03(3)
and 10.02 of Rev. Proc. 2022-40.
Design-based safe harbor
.03 Generally, a plan will not be reviewed for, and a determination letter may not be relied
on with respect to, whether a plan satisfies the nondiscrimination requirements of § 401(a)(4),
the minimum participation requirements of § 401(a)(26), or the minimum coverage requirements
of § 410(b). However, if the applicant elects, and the plan document provides a definition of
compensation that satisfies § 1.414(s)-1(c), a plan will be reviewed for, and a determination letter
may be relied on with respect to, whether the terms of the plan satisfy one of the design-based
safe harbors in § 1.401(a)(4)-2(b) (relating to nondiscrimination in amount of contributions) or
1.401(a)(4)-3(b) (relating to nondiscrimination in amount of benefits). A defined contribution plan
will also be reviewed for, and a determination letter may be relied on with respect to, whether a
plan’s terms satisfy the applicable requirements of §§ 401(k) and 401(m).
Governmental plans under
§ 414(d)
.04 A plan will not be reviewed for, and a determination letter does not constitute a ruling or
determination as to, whether the plan is a governmental plan within the meaning of § 414(d).
If a determination letter applicant represents on the application that the plan is a governmental
plan within the meaning of § 414(d), the determination letter issued for the plan is predicated
on that representation, and the Service’s determination is conditioned on the plan constituting a
governmental plan within the meaning of § 414(d).
Church plans under
§ 414(e)
.05 A plan will not be reviewed for, and a determination letter does not constitute a ruling
or determination as to, whether the plan is a church plan within the meaning of § 414(e). If
a determination letter applicant represents on the application that the plan is a church plan
within the meaning of § 414(e), the determination letter issued for the plan is predicated on that
representation, and the Service’s determination is conditioned on the plan constituting a church
plan within the meaning of § 414(e).
Tax treatment of certain
contributions under
§ 414(h)
.06 A plan will not be reviewed for, and a determination letter does not constitute a ruling or
determination as to, whether contributions to the plan satisfy § 414(h). A determination letter does
not express an opinion on whether contributions made to a plan treated as a governmental plan
defined in § 414(d) constitute employer contributions under § 414(h)(2).
Other limits on scope of
determination letter
.07 A favorable determination letter does not provide reliance for purposes of §§ 404, 412,
430, 431, and 432 with respect to whether an interest rate (or any other actuarial assumption)
is reasonable. A favorable determination letter does not constitute a determination with respect
to whether any requirements of § 414(r), relating to whether an employer is operating qualified
separate lines of business, are satisfied.

Bulletin No. 2024–1 195 January 2, 2024
Leased employees
.
08 In addition to a determination letter request for a qualified plan, an applicant that is otherwise
eligible to submit an application for a determination letter for a qualified plan may submit a cover
letter requesting a determination as to whether leased employees are deemed employees of the
employer under the meaning of § 414(n), with the additional information set forth in section 17
of this revenue procedure, including the Form 5300, Application for Determination for Employee
Benefit Plan.
Partial terminations
.09 An applicant that seeks a determination as to whether a partial termination has occurred
in a qualified plan must file a determination letter application electing such a determination
using Form 5300. The applicant may file for a determination as to whether a partial termination
has occurred, whether or not the plan is otherwise eligible to be submitted for a determination
letter pursuant to section 11.01 or 12.03(3)(b) of this revenue procedure with respect to the third
remedial amendment cycle (and subsequent cycles), as long as the scope of the determination
letter issued with respect to the plan is limited solely to the request regarding whether a partial
termination has occurred. In addition, an adopting employer of a pre-approved plan (or, if the plan
is a multiple employer plan, the controlling member (an adopting employer sponsoring a qualified
plan that submits the application as the lead employer of the multiple employer plan)) may request
a determination limited to whether a partial termination has occurred. Applicants may not request
a determination letter with respect to the entire plan unless the plan is otherwise eligible to be
submitted for a determination letter.
Publication 794, Favorable
Determination Letter
.10 Publication 794, Favorable Determination Letter, contains other information regarding the
scope of a determination letter, including the requirement that all information submitted with the
application be retained as a condition of reliance. In addition, the specific terms of each letter may
further define its scope and the extent to which it may be relied upon. Publication 794 can also be
found at https://www.irs.gov/forms-instructions.
SECTION
10. WHAT
IS THE GENERAL
PROCEDURE FOR
REQUESTING
DETERMINATION
LETTERS?
Scope

Complete information
required
.01 Section 6 of this revenue procedure and this section 10 set forth procedures that are generally
applicable to all determination letter requests. Additional procedures for specific types of requests
are set forth in sections 11 through 18 of this revenue procedure.
.02 An applicant requesting a determination letter must file the materials required by this
revenue procedure with the Employee Plans Rulings and Agreements Determinations Office (EP
Determinations) at the address provided in section 31 of this revenue procedure. The filing of
the application, when accompanied by all information and documents required by this revenue
procedure, will generally serve to provide EP Determinations with the information required to
make the requested determination. However, in making the determination, EP Determinations
may require the submission of additional information. If an application is determined by EP
Determinations to be procedurally or technically deficient, EP Determinations may decline to
process the application and an applicant may be required to resubmit the entire application and
pay a new user fee to request a determination letter. See section 10.11 of this revenue procedure
for additional information. Information submitted to EP Determinations in connection with an
application for a determination letter for a qualified plan may be subject to public inspection to
the extent provided by § 6104. The applicant must include EPCRS documentation for any closing
agreement or compliance statement, if applicable. This includes applicable attachments or model
schedules and copies of corrective amendments.

January 2, 2024 196 Bulletin No. 2024–1
Complete copy of plan and
applicable amendments
required
.03 In addition to a copy of the plan and other required materials under this revenue procedure
to be included with a determination letter application, the determination letter application must
also include a copy of all signed and dated plan amendments (including interim amendments, if
applicable) adopted or effective subsequent to the most recent determination letter issued with
respect to the plan (other than amendments adopted on behalf of the employer that adopted a pre-
approved plan by the practitioner that sponsors the employer’s pre-approved plan) even if these
amendments are dated earlier than a previous determination letter issued with respect to the plan.
See section 11.04 of this revenue procedure for information on when plan restatements must be
included in the application.
Separate application for
each single § 414(l) plan
(qualified plans only)
Prior letters
.04 A separate application is required for each single plan within the meaning of § 414(l). This
requirement does not pertain to applications regarding group trusts.
.05 If the plan (other than a plan submitted for initial determination) has received a favorable
determination letter in the past, the application must include a copy of the latest determination
letter. If a prior determination letter is not available, an explanation must be included with the
application, and the applicant must include a copy of the prior plan or adoption agreement, and
the opinion or advisory letter, if applicable. The application also must include all amendments
necessary to verify that the plan was amended timely.
Plans involving mergers
(qualified plans only)
.06 If the submitted plan is the result of a merger of two or more qualified plans, the applicant
must
include a copy of the prior determination letter for each of the plans that were combined
to result in the merged plan. The applicant must include a copy of the prior plan document or, if
applicable, the adoption agreement, and the opinion or advisory letter for each of the plans. The
applicant also must include all amendments necessary to verify that each plan was amended timely.
Additionally, for each plan involved in a merger that has a prior determination letter the applicant
should only include all signed and dated plan amendments (including interim amendments, if
applicable) adopted or effective subsequent to the most recent determination letter issued with
respect to the plan. The requirements of this section 10.06 apply regardless of the circumstances
under which a determination letter application is submitted. See section 11.01 for circumstances
under which determination letter applications may be submitted and section 11.03 of this revenue
procedure for additional documents that must be submitted.
User fees
.07 The appropriate user fee, if applicable, must be paid with the application submitted on
www.pay.gov, as described in section 30.07(1) of this revenue procedure, unless the criteria for
the qualified plan user fee exemption are met in accordance with Notice 2017-1, 2017-2 IRB 367.
See sections 6.02(2) and 30.07 of this revenue procedure for procedures relating to electronic
submissions made on Form 5300, Application for Determination for Employee Benefit Plan,
Form 5310, Application for Determination for Terminating Plan, Form 5307, Application for
Determination for Adopters of Modified Nonstandardized Pre-Approved Plans, or Form 5316,
Application for Group or Pooled Trust Ruling.
DO NOT use the Form 8717 on www.pay.gov to transmit the fee, unless paying a supplemental
user fee.
Interested party/person
notification and comment
.08
(1) Before filing an application for a qualified plan, the applicant requesting a determination
letter must satisfy the requirements of section 3001(a) of ERISA, and § 7476(b)(2) of the Code
and the regulations thereunder, which provide that an applicant requesting a determination letter
on the qualified status of certain retirement plans must notify interested parties of such application.
The general rules with respect to notifying interested parties of requests for determination letters

Bulletin No. 2024–1 197 January 2, 2024
Contrary authority must be
distinguished
relating to the qualification of plans involving §§ 401 and 403(a) are set out below in sections 19A
and 20A of this revenue procedure.
(2) Before filing an application for a § 403(b) plan, the applicant must satisfy the requirements
for notifying interested persons set forth in sections 19B and 20B of this revenue procedure.
.09 If the application for determination involves an issue with respect to which contrary
authorities exist, failure to disclose or distinguish such contrary authorities will result in requests
for additional information or the determination that the application is not complete and cannot be
processed.
Employer-employee
relationship
.10 EP Determinations does not make determinations regarding the existence of an employer-
employee relationship as part of its determination of a plan’s satisfaction of applicable
requirements, but relies on the applicant’s representations or assumptions, stated or implicit,
regarding the existence of such a relationship. Taxpayers are reminded, however, that they may
file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and
Income Tax Withholding, with the Service to determine the employment status of the individuals
involved prior to filing an application for a determination letter. See section 12.04 of Rev. Proc.
2024-1, this Bulletin.
Incomplete applications
.11 This section provides procedures for processing incomplete applications.
(1) Pr
ocedural Completeness. Upon receipt, an application will be reviewed to determine if it
is procedurally complete. For an application to be procedurally complete, the application must
include all the information and documents required by this revenue procedure, including, but not
limited to, the Form 5300 series application. See section 10.03 of this revenue procedure.
(2) Procedurally or Technically Deficient Determination Letter Applications – Individually
Designed Plans. EP Determinations may request the submission of additional information for a
procedurally or technically deficient application.
(a) If EP Determinations needs additional information to process the application, the applicant
will be sent an information request with a 21-day response date.
(b) If the applicant’s response to such information request is not timely or complete, a letter will
be sent to the applicant, giving an additional 30-day period in which to respond.
(c) If a complete response is not received by the response deadline set forth in the letter referenced
in section 10.11(2)(b) of this revenue procedure, the case will be closed. The application will not
be returned, and any user fee submitted with respect to the application will not be refunded.
(3) Procedurally or Technically Deficient Determination Letter Applications – Pre-approved
Plans. EP Determinations may request the submission of additional information for a procedurally
or technically deficient application submitted by an adopter of a pre-approved plan.
(a) If an application submitted by an adopter of a pre-approved plan is procedurally deficient, EP
Determinations will send the applicant a letter identifying the missing information. The applicant
will have 21 days from the date of the letter to submit the missing information identified. If the
missing information is not sent (postmarked) within 21 days of EP Determinations’ letter, the
case will be closed. The application will not be returned, and any user fee with respect to the
application will not be refunded.

January 2, 2024 198 Bulletin No. 2024–1
Effect of failure to disclose
material fact
(b) If a determination letter application for an adopter of a pre-approved plan is closed pursuant
to section 10.11(3)(a) of this revenue procedure, the applicant must resubmit the entire application,
including a new user fee (if applicable), by the end of the plan sponsor’s remedial amendment
cycle, unless a later date is specified in EP Determinations’ letter.
.12 EP Determinations may determine, based on the application form, the extent of review of
the plan document. A failure to disclose a material fact or misrepresentation of a material fact on
the application adversely affects the reliance that would otherwise be obtained through issuance
by EP Determinations of a favorable determination letter. Similarly, failure to accurately provide
any of the information called for on any form required by this revenue procedure may result in no
reliance on the determination letter.
Where to file requests
Submission of related plans
.13 Requests for determination letters must be submitted electronically on www.pay.gov.
.14 If applications for two or more plans of the same employer are submitted together, each
application should include a cover letter that identifies the name of the employer and the plan
numbers and employer identification numbers of all the related plans submitted together. EP
Determinations will determine whether these applications will be worked simultaneously.
Withdrawal of requests
.15 The applicant’s request for a determination letter may be withdrawn by a written request
at any time prior to the issuance of a final adverse
determination letter. If an appeal to a proposed
adverse determination letter is filed, a request for a determination letter may be withdrawn at
any time prior to the forwarding of the proposed adverse action to the Chief, Independent Office
of Appeals. In the case of a withdrawal of a determination request, the Service will not issue a
determination of any type. For determination letter requests with respect to qualified plans, a
failure to issue a determination letter as a result of a withdrawal will not be considered a failure of
the Secretary or his delegate to make a determination within the meaning of § 7476. The Service
may consider the information submitted in connection with the withdrawn request in a subsequent
examination. Generally, the user fee will not be refunded if the application is withdrawn; however,
the applicant may submit a subsequent request for a determination letter pursuant to section 11
of this revenue procedure. The application must be accompanied with the appropriate user fee in
accordance with section 30 of this revenue procedure. Any such application will be treated as an
initial request.
Right to status conference
.16 An applicant for a determination letter has the right to have a conference with the Director,
EP Rulings and Agreements concerning the status of the application if the application has been
pending at least 270 days. The status conference may be by phone or in person, as mutually
agreed upon. During the conference, any issues relevant to the processing of the application may
be addressed, but the conference will not involve substantive discussion of technical issues. No
tape, stenographic, or other verbatim recording of a status conference may be made by any party.
Subsequent status conferences may also be requested if at least 90 days have passed since the last
preceding status conference.
How to request status
confer
ence
SECTION 11. WHAT
IS THE PROCESS
FOR REQUESTING
DETERMINATION
LETTERS FOR
INDIVIDUALLY
DESIGNED PLANS?
.17 A request for a status conference with the Director, EP Rulings and Agreements is to be made
in writin
g and is to be sent to the specialist assigned to review the application or, if the applicant
does not know who is reviewing the application, to the Director, EP Rulings and Agreements at
the address provided in section 31 of this revenue procedure.

Bulletin No. 2024–1 199 January 2, 2024
Requesting determination
letters
.01 This section 11 contains the procedures for requesting determination letters for individually
designed plans for qualified plans and for § 403(b) plans. Determination letters will be issued with
respect to individually designed plans solely in the following circumstances:
(1) Initial plan determination. See Rev. Proc. 2022-40, section 9.02, for a description of which
plans may be submitted on a Form 5300, Application for Determination for Employee Benefit
Plan, for initial plan determination;
(2) Determination upon plan termination. See section 15 of this revenue procedure and section
9.04 of Rev. Proc. 2022-40 for additional procedures for requesting determination upon plan
termination;
(3) Merged Plans. Individually designed qualified plan resulting from merged plans of previously
unrelated entities, under the conditions set forth in section 9.05 of Rev. Proc. 2022-40; and
(4) Certain other circumstances as may be set forth in guidance published in the Internal
Revenue Bulletin (see section 9.06 of Rev. Proc. 2022-40).
Forms
.02 A determination letter request for the items listed in section 11.01 of this revenue procedure
is made by filing the appropriate form and submitting as an
attachment any related documents on
www.pay.gov according to the instructions to the form and any prevailing revenue procedures,
notices, and announcements.
(1) Form 5300, Application for Determination for Employee Benefit Plan, must be filed to
request a determination letter for an individually designed plan, including a collectively bargained
plan. See section 12 of this revenue procedure for circumstances under which an adopting
employer that has modified a pre-approved plan may submit a determination letter request. In
accordance with Rev. Proc. 2022-40, section 9.02(1), an employer may submit a plan for initial
plan qualification on a Form 5300 as long as a favorable determination letter has never been issued
with respect to the plan as an individually designed plan. Employers submitting requests on behalf
of individually designed plans should file the most recent version of the Form 5300.
(2) Form 5309, Application for Determination of Employee Stock Ownership Plan, must be
filed as an attachment with a Form 5300 to request a determination whether the plan is an ESOP
under § 409 or § 4975(e)(7).
(3) Form 5310, Application for Determination for Terminating Plan, must be filed to request a
determination for a terminating plan. Also, see section 15 of this revenue procedure for additional
procedures pertaining to applications for determination upon plan termination. See sections
6.02(2)(b) and 30.07 of this revenue procedure for procedures relating to electronic submissions.
These forms, any applicable user fee, and all related documents must be filed electronically on
www.pay.gov, as described in section 30.07(1) of this revenue procedure. When completing the
form, taxpayers should refer to the applicable Employee Plans user fees listed in Appendix A of
this revenue procedure.
(4) Form 2848, Power of Attorney and Declaration of Representative.
(5) Form 8821, Tax Information Authorization.

January 2, 2024 200 Bulletin No. 2024–1
Application must include
a copy of plan and
amendments
.03 The application must include a copy of all signed and dated plan amendments (including
interim amendments, if applicable) adopted or effective subsequent to the most recent determination
letter issued with respect to the plan, even if these amendments are dated earlier than a previous
determination letter issued with respect to the plan. The application must also include a copy of
the restated plan, if applicable. If a plan did not receive a favorable determination letter, all plan
documents and amendments must be submitted. EP Determinations has the discretion to request
copies of any other amendments during its review of a plan. If the submitted plan is the result of
a merger of two or more plans, the applicant must include, for each of the plans involved in the
merger, a copy of the prior plan document, or if applicable, the adoption agreement, the opinion
or advisory letter, and applicable amendments. See section 10.06 of this revenue procedure for
further detail on information required for plans involving mergers.
Restatements required
.04 An individually designed plan must be restated when it is submitted for a determination letter
unless it is a
terminating plan. Sponsors of terminating plans are encouraged, but not required,
to submit a restatement when submitting a determination letter application. Plans submitted
during 2024 must be restated for compliance for the items described in section 9 of this revenue
procedure, as applicable. A plan sponsor of a dual-qualified plan that is intended to comply with
both the Code and the Código de Rentas Internas para un Nuevo Puerto Rico de la Ley Núm. 1 de
31 de enero de 2011 (“Puerto Rico Code”) must submit a restatement showing compliance with
these lists and the qualification requirements of the Code when submitting a determination letter
application.
Section 414(x) combined
plans
.05 EP Determinations will consider § 414(x) in issuing determination letters for individually
designed
plans that consist of a defined benefit plan and a qualified cash or deferred arrangement
(subject to the eligibility requirements in section 11.01 of this revenue procedure). A § 414(x) plan
sponsor must submit two Forms 5300 and two applicable user fees.
SECTION 12. WHEN
MA
Y AN ADOPTER OF A
PRE-APPROVED PLAN
(STANDARDIZED OR
NONSTANDARDIZED)
SUBMIT A
DETERMINATION
LETTER APPLICATION?
Eligibility to apply for a
determination letter for a
qualified pre-approved plan
under Rev. Proc. 2017-41

.
01 Rev. Proc. 2017-41
5
is applicable to providers of pre-approved plans that submit requests
for opinion letters with respect to the third six-year remedial amendment cycle. Under Rev. Proc.
2017-41, a pre-approved plan is either a standardized or a nonstandardized plan. This section 12
generally provides guidance on the eligibility of an adopting employer of a pre-approved plan
that received an opinion letter, pursuant to Rev. Proc. 2017-41, to submit a determination letter
application with regard to that plan. The adoption period for defined benefit pre-approved plans,
and the ability for plan sponsors to apply for a determination letter (on Form 5300 or 5307) with
respect to the third six-year remedial amendment cycle, is April 1, 2023, through March 31, 2025,
pursuant to Announcement 2023-6.
Determination letter
applications on Form 5307
.02
(1)
Except as provided in section 12.02(3) of this revenue procedure, an adopting employer
of a nonstandardized pre-approved plan that has made modifications to the terms of the pre-
5
The application of this section is limited to applications filed on Form 5307, Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans, and Form 5300,
Application for Determination for Employee Benefit Plan. For procedures for filing a request for a determination on plan termination, see sections 6 and 15 of this revenue procedure.

Bulletin No. 2024–1 201 January 2, 2024
approved plan that are not extensive, or an adopting employer of any pre-approved plan (either
standardized or nonstandardized) that amends its pre-approved plan solely to add language to
satisfy the requirements of §§ 415 and 416 due to the required aggregation of plans, may file for a
determination letter using a Form 5307, Application for Determination for Adopters of Modified
Nonstandardized Pre-Approved Plans. An amendment to add overriding language necessary to
satisfy § 415 or 416 because of the required aggregation of multiple plans will not cause a plan to
fail to be identical to a pre-approved plan.
(2) An adopting employer eligible to file for a determination letter on Form 5307 may file on
a Form 5307 regardless of whether a prior favorable determination letter has been issued with
respect to the plan.
See section 13 of this revenue procedure, which sets forth the procedures for adopting employers
of pre-approved plans requesting determination letters on Form 5307.
(3) Determination letter requests for the following plans must be filed on Form 5300, Application
for Determination for Employee Benefit Plan, regardless of whether they are otherwise described
in section 12.02(1) of this revenue procedure:
(i) A request with respect to a multiple employer qualified plan in which the modifications made
by the lead employer are not extensive;
(ii) A request for a nonstandardized pension plan that is not a governmental plan (within the
meaning of § 414(d)) in which the normal retirement age is lower than the age 62 safe harbor in
§ 1.401(a)-1(b)(2), that requests reliance on whether the plan satisfies § 1.401(a)-1(b)(2) (if an
employer modified the plan, the modifications cannot be extensive);
(iii) A request for a nonstandardized pension plan that is a governmental plan (within the
meaning of § 414(d)) in which the normal retirement age does not satisfy any of the safe harbors
described in § 1.401(a)-1(b)(2)(v) of the proposed regulations, that requests reliance on whether
the plan satisfies § 1.401(a)-1(b)(2) of the proposed regulations (if an employer modified the plan,
the modifications cannot be extensive); and
(iv) A request for a nonstandardized plan regarding a partial termination.
Determination letter
applications on Form 5300
.03
(1) The following adopting employers may file on Form 5300, Application for Determination
for Employee Benefit Plan for an initial plan determination under criteria described in section
9.02(1) of Rev. Proc. 2022-40, including the criteria that the plan previously had not been filed
for a determination letter on a Form 5300 and had not been issued a determination letter as an
individually designed plan:
(a) An adopting employer (or, in the case of a multiple employer qualified plan, the controlling
member (an adopting employer sponsoring a qualified plan that submits the application as the
lead employer of the multiple employer plan)) that makes any modification to a standardized plan.
Note: Pursuant to the circumstances described in section 8.06 of Rev. Proc. 2017-41, the plan of
an adopting employer of a standardized plan that makes any change to the plan is considered to
be an individually designed plan and will be reviewed on the basis of the applicable Required
Amendments List. An amendment to add overriding language necessary to satisfy § 415 or 416

January 2, 2024 202 Bulletin No. 2024–1
because of the required aggregation of multiple plans will not cause a plan to fail to be identical to
a pre-approved plan. See section 12.04(3) of this revenue procedure regarding the scope of review
of a plan.
(b) An adopting employer (or, if the plan is a multiple employer qualified plan, the controlling
member) that makes extensive modifications to a nonstandardized plan (as set forth in section 8.06
of Rev. Proc. 2017-41, as applicable).
(2) The following adopting employers, or controlling members, as applicable, may file on Form
5300, regardless of whether a favorable determination letter has been issued with respect to the
plan:
(a) The controlling member of a nonstandardized multiple employer qualified plan that makes
modifications to the nonstandardized multiple employer plan that are not extensive;
(b) An adopting employer (or, if the plan is a multiple employer qualified plan, the controlling
member) of a pre-approved pension plan (standardized or nonstandardized) that is not a
governmental plan (within the meaning of § 414(d)), that files a determination letter request that
is lim ited to a determination as to whether a plan’s normal retirement age that is lower than the age
62 safe harbor in § 1.401(a)-1(b)(2) satisfies the requirements of § 1.401(a)-1(b)(2); and
(c) An adopting employer (or, if the plan is a multiple employer qualified plan, the controlling
member) of a pre-approved pension plan (standardized or nonstandardized) that is a governmental
plan (within the meaning of § 414(d)) with a normal retirement age that does not satisfy any
of the safe harbors described in § 1.401(a)-1(b)(2)(v) of the proposed regulations, that files
a determination letter request that is limited to a determination as to whether a plan’s normal
retirement age satisfies the requirements of § 1.401(a)-1(b)(2) of the proposed regulations.
An adopting employer that submits an application for a determination letter for a pre-approved
plan for one or more of the reasons described in this section 12.03(2)) must identify the applicable
reason(s) in a cover letter to the application and include a copy of the opinion letter.
(3) Special rules. The following special rules apply with regard to the determination letter
requests for qualified plans described below:
(a) Leased employees. An adopting employer of a standardized or nonstandardized pre-
approved qualified plan (or, if the plan is a multiple employer plan, the controlling member) that
is eligible to submit a determination letter on Form 5300 in accordance with this section and Rev.
Proc. 2022-40 may also request a determination regarding leased employee status under § 414(n)
(see section 17.05 of this revenue procedure).
(b) Partial terminations. An adopting employer of a standardized or nonstandardized pre-
approved qualified plan (or, if the plan is a multiple employer plan, the controlling member) that
requests a determination regarding partial termination (see section 9.09 of this revenue procedure)
must file using Form 5300. If the request is limited to whether a partial termination has occurred,
the employer may file on Form 5300 at any time, regardless of whether the employer is otherwise
eligible to submit a determination letter application. If the request is not limited to whether a partial
termination has occurred, the employer must be otherwise eligible to submit a determination letter
application.

Bulletin No. 2024–1 203 January 2, 2024
Scope of review
See section 18 of this revenue procedure for procedures for requesting § 401(h) and § 420
determination letters. See section 8.05 of Rev. Proc. 2017-41 regarding the effect of employer
amendments on the six-year remedial amendment cycle.
.04
(1) Determination letter applications filed on Form 5307 as described in section 12.02 of this
revenue procedure will be reviewed on the basis of the Cumulative List that was used to review
the underlying pre-approved plan.
(2) Determination letter applications filed with respect to a nonstandardized plan on Form 5300,
as described in section 12.03 of this revenue procedure, will be reviewed on the basis of the
Cumulative List that was used to review the underlying pre-approved plan.
(3) Except as provided in section 12.04(4) of this revenue procedure, determination letter
applications filed with respect to a standardized plan on Form 5300, as described in section
12.03 of this revenue procedure, will be reviewed based on the Required Amendments List that
was issued during the second calendar year preceding the submission of the determination letter
application.
(4) Applications filed with respect to a standardized plan requesting a determination solely with
respect to:
(i) overriding plan language necessary to coordinate the applications of the limitations of § 415
or the requirements of § 416 because the employer maintains multiple plans;
(ii) a standardized pension plan (that is not a governmental plan within the meaning of § 414(d))
in which the normal retirement age under the plan is lower than age 62, limited to requesting
reliance on whether the plan satisfies the requirements of § 1.401(a)-1(b)(2); or
(iii) a standardized pension plan that is a governmental plan (within the meaning of § 414(d))
with a normal retirement age that does not satisfy any of the safe harbors described in § 1.401(a)-
1(b)(2)(v) of the proposed regulations, limited to requesting reliance on whether the plan satisfies
the requirements of § 1.401(a)-1(b)(2) of the proposed regulations; will be reviewed on the basis
of the Cumulative List that was used to review the underlying pre-approved plan.
Submission period for pre-
approved plans
.05 An adopting employer must submit an application for a determination letter (whether on
a Form 5300 or Form 5307) during the approximately two-year period in which employers may
adopt the pre-approved plan (employer adoption window), as described in section 14.03 of Rev.
Proc. 2016-37, except with respect to requests limited to partial terminations, as noted in section
12.03(3)(b) of this revenue procedure.
Reliance equivalent to
determination letter
.06 If an employer may rely on a favorable opinion letter pursuant to section 7 of Rev. Proc.
2017-41, the opinion letter is equivalent to a favorable determination letter. For example, the
favorable opinion letter is treated as a favorable determination letter as provided in section 23
of this revenue procedure, regarding the effect of a determination letter. Rev. Proc. 2017-41 also
describes the extent to which adopting employers of such plans may rely on favorable opinion
letters without requesting individual determination letters.

January 2, 2024 204 Bulletin No. 2024–1

.01 This section sets forth procedures for requesting determination letters for adopting employers
of pre-approved plans that are eligible to submit determination letter applications on Form 5307,
Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans.
.02 Applicants must submit the Form 5307 application electronically on www.pay.gov and may
not submit any documents on paper, including the Form 8717. Do not submit a copy of the trust
because a determination will not be provided on the trust. The application for a determination
letter submitted on a Form 5307 must include the following:
(1) The applicable user fee;
(2) Form 5307, Application for Determination for Adopters of Modified Nonstandardized Pre-
Approved Plans;
(3) Form 2848, Power of Attorney and Declaration of Representative, (if applicable, submit
Form 8821, Tax Information Authorization);
(4) A copy of the most recent opinion letter for the pre-approved plan;
(5) A complete copy of the plan and, if applicable, a copy of the completed adoption agreement;
(6) A written representation (signature optional) made by the pre-approved plan provider that
explains how the nonstandardized plan differs from the approved plan, describing the location,
nature, and effect of each deviation from the language of the approved plan;
(7) A copy of the plan’s latest favorable determination letter, if applicable; and
(8) Any other information or material that may be required by EP Determinations. Note: EP
Determinations may request proof of provider adoption of interim amendments.
.03 Deviations from the language of the approved plan will be evaluated based on the extent
and complexities of the changes. If the changes are determined to be extensive, EP Determinations
will require the applicant to file Form 5300, Application for Determination for Employee Benefit
Plan (if the applicant is otherwise eligible to file a Form 5300) and pay the higher user fee. If
the changes are too extensive to be compatible with the pre-approved program, the adopting
employer’s plan will not be eligible for the pre-approved program. See section 20.03(5) of Rev.
Proc. 2016-37 and section 8.06(3) of Rev. Proc. 2017-41.
.04 An employer will not be treated as having adopted a pre-approved plan if the employer
has signed or otherwise adopted the plan prior to the date of issuance of the pre-approved plan’s
opinion letter. See section 7.03(2) of Rev. Proc. 2017-41. In this case, the determination letter
application for the employer’s plan may not be filed on Form 5307 and will not be eligible for a
reduced user fee. A determination letter application for a pre-approved plan must be based on the
pre-approved plan with any applicable modifications.
SECTION 13. WHAT ARE
THE DETERMINATION
LETTER FILING
PROCEDURES FOR
FORM 5307 (QUALIFIED
PLANS ONLY)?
Scope
Form 5307 filing procedures
Deviations from language of
approved plan
Adoption of plan prior to
date of plan’s letter

Bulletin No. 2024–1 205 January 2, 2024
Timing of determination
letter applications for
adopting employers of
pre-approved plans
.05 In accordance with section 14 of Rev. Proc. 2016-37, adopting employers of pre-approved
plans have a six-year remedial amendment cycle. An adopting employer of a nonstandardized
plan that makes changes to the plan that are not extensive must submit the determination letter
application within the employer adoption window announced by the Service, as described in
section 14.03 of Rev. Proc. 2016-37. Applications submitted outside of that employer adoption
window will be returned.
SECTION
14. WHAT ARE
THE DETERMINATION
LETTER FILING
PROCEDURES FOR
MULTIPLE EMPLOYER
PLANS (QUALIFIED
PLANS ONLY)?
Scope
.
01 This section sets forth procedures for applications filed with respect to plans described in
§ 413(c). A plan is not described in § 413(c) if all the employers maintaining the plan are members
of the same controlled group or affiliated service group under § 414(b), (c), or (m).
Applicant must request
letter for plan in the name
of the controlling member
.02
(1) A determination letter applicant for a multiple employer plan that is otherwise eligible to
apply for a determination letter must request a letter for the plan in the name of the adopting
employer sponsoring a plan that submits the application as the lead employer of the multiple
employer plan (controlling member). An applicant requesting a letter for the plan submits one
Form 5300, Application for Determination of Employee Benefit Plan, for the plan in the name
of the controlling member, either including or omitting the design-based safe harbor questions. A
participating employer maintaining a multiple employer plan may not request its own determination
letter but may rely on a favorable determination letter issued to the controlling member, except
with respect to the requirements of §§ 401(a)(4), 401(a)(26), 401(l), 410(b), and 414(s), and, if the
participating employer maintains or has ever maintained another plan, §§ 415 and 416.
(2) A determination letter for a multiple employer plan issued pursuant to this revenue procedure
will provide reliance for purposes of the requirements of § 413(c);
6
however, pending issuance
of final regulations under § 413(e), a favorable determination letter for a multiple employer plan
will not provide reliance for purposes of § 413(e). An applicant that has a determination letter
application for a multiple employer plan pending with the Service as of January 3, 2022, may
withdraw the pending application, receive a refund of the user fee relating to the application,
and resubmit the application following the issuance of final regulations under § 413(e). If the
withdrawn application had been submitted for initial qualification of the plan, the resubmission of
that application will not cause the application to fail to be considered as an application for initial
qualification.
Where to file requests
Addition of employers
.03 The application, along with the applicable user fee, must be submitted using www.pay.gov.
See Appendix A, section .07(1)(d) and (e) of this revenue procedure for the applicable user fee.
.04 The controlling member may continue to rely on its favorable determination letter after
another employer commences participation in the controlling member’s multiple employer plan.
An employer that commences participation in the multiple employer plan after the controlling
member receives a favorable determination letter may rely on the determination letter of the
controlling member.
6
For more information pertaining to the scope of reliance on a determination letter, see section 23 of this revenue procedure.

January 2, 2024 206 Bulletin No. 2024–1
SECTION 15. WHAT ARE
THE PROCEDURES FOR
FILING A REQUEST FOR
A DETERMINATION
UPON TERMINATION
OR DISCONTINUANCE
OF CONTRIBUTIONS,
NOTICE OF MERGER,
CONSOLIDATION, ETC.?
Scope
Required forms
.01 This section sets forth procedures for requesting determination letters involving plan
termination or discontinuance of contributions. This section also contains procedures regarding
required notices of merger, consolidation, or transfer of assets or liabilities.
.02
(1) Form 5310, Application for Determination for Terminating Plan, is filed by plans other than
multiemployer plans covered by the insurance program of the PBGC. This form must be filed
electronically on www.pay.gov. Paper forms will not be accepted.
(2) Form 5300, Application for Determination of Employee Benefit Plan, is filed in the case of
a qualified multiemployer plan covered by PBGC insurance. This form must be filed electronically
on www.pay.gov. Paper forms will not be accepted.
(3) Form 6088, Distributable Benefits from Employee Pension Benefit Plans, is filed (as
applicable) in addition to Form 5310 or 5300 by a sponsor or plan administrator of a qualified
defined benefit plan or a qualified underfunded defined contribution plan that files an application
for a determination letter regarding plan termination. For collectively bargained qualified plans,
a Form 6088 is required only if the plan benefits either (1) employees who are not collectively
bargained employees within the meaning of § 1.410(b)-6(d) or (2) more than 2 percent of the
employees covered by the plan are professional employees as defined in § 1.410(b)-9. A separate
Form 6088 is required for each employer employing such employees. See the instructions for
Form 6088 for information required to be submitted along with the form, including a statement
explaining how plan present values were determined.
(4) Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets
or Liabilities – Notice of Qualified Separate Lines of Business, if required, generally must be filed
not later than 30 days before a merger, consolidation, or transfer of assets and liabilities. The filing
of Form 5310-A will not result in the issuance of a determination letter.
(5) For electronic submissions on Forms 5310, 5300, 5307, and 5316, www.pay.gov should
be utilized for payment in lieu of Form 8717, User Fee for Employee Plan Determination Letter
Request. See section 6 of this revenue procedure.
(6) Form 2848, Power of Attorney and Declaration of Representative. If applicable, submit
Form 8821, Tax Information Authorization.
(7) Schedule SB (Form 5500), Single-Employer Defined Benefit Plan Actuarial Information,
for defined benefit plans.

Bulletin No. 2024–1 207 January 2, 2024
Supplemental information
.03 The application for a determination letter involving plan termination must also include any
supplemental information or schedules required by the forms or form instructions. For example,
the application must include copies of all records of actions taken to terminate the plan (such as
a resolution of the board of directors) and a schedule providing certain information regarding
employees who separated from vesting service with less than 100 percent vesting.
In cases involving the termination of plans that contain a § 401(h) feature, a cover letter must
accompany the submission, and it must reference the § 401(h) feature to clarify that this feature
is part of the termination application. The cover letter must specifically state the location of plan
provisions that relate to the § 401(h) feature.
In the case of the termination of a multiemployer plan, there must be a cover letter accompanying
the submission that specifies that it is an application for a termination of a multiemployer plan.
Compliance with Title IV of
ERISA
.04 In the case of plans subject to Title IV of ERISA, a favorable determination letter issued
in connection with a plan’s termination is conditioned on approval that the termination is a valid
termination under Title IV of ERISA. Notification by the PBGC that a plan may not be terminated
will be treated as a material change of fact.
Termination prior to time
for amending for change in
law
.05 A plan that terminates after the effective date of a change in law, but prior to the date that
amendments related to the change in law are otherwise required, must be amended to comply with
the applicable provisions of law from the date on which such provisions become effective with
respect to the plan. Because such a terminated plan would no longer be in existence by the required
amendment date and therefore could not be amended on that date, such plan must be amended in
connection with the plan termination to comply with those provisions of law that become effective
with respect to the plan on or before the date of plan termination. Such amendments include any
amendments made after the date of plan termination that were required to obtain a favorable
determination letter. In addition, annuity contracts distributed from such terminated plans must
meet all the applicable provisions of any change in law. See section 7 of Rev. Proc. 2022-40.
An application is deemed to be filed in connection with plan termination if it is filed no later
than the later of (i) one year after the effective date of the termination, or (ii) one year after the date
on which the action terminating the plan is adopted. However, in no event may the application be
filed later than 12 months from the date of distribution of substantially all plan assets in connection
with the termination of the plan.
Restatement not r
equired
for terminating plan
SECTION 16. WHAT ARE
THE DETERMINATION
LETTER FILING
PROCEDURES FOR
GROUP TRUSTS?
Scope
.06 An applicant for a terminating plan is encouraged to submit a restatement when applying
for a determination letter; however, a restatement for a terminating plan generally is not required.

.01 This section provides special procedures for requesting a determination letter on the status
of a group trust under Rev. Rul. 81-100, as clarified and modified by Rev. Rul. 2004-67, Rev. Rul.
2011-1, Notice 2012-6, Rev. Rul. 2014-24, and section 336(e) of the Protecting Americans from
Tax Hikes Act of 2015, Division Q of Consolidated Appropriations Act, 2016, Pub. L. 114-113
(PATH Act).

January 2, 2024 208 Bulletin No. 2024–1
Required information
.02 Applicants must submit the Form 5316 application electronically on www.pay.gov and
may not submit any documents on paper, including the Form 8717. Note: When utilizing www.
pay.gov, if an applicant receives an email that the payment was dishonored, the applicant must
resubmit the application package along with the new user fee. When resubmitting, include the
email received regarding the dishonored payment with the submission package. Do not use Form
8717 to submit the user fee.
A request for a determination letter with respect to a group trust is made by submitting a
Form 5316, Application for Group or Pooled Trust Ruling, demonstrating how the group trust
satisfies the criteria listed in Rev. Rul. 2011-1, together with the trust instrument and related
documents. Rev. Rul. 2004-67 extends the ability to participate in group trusts to eligible
governmental plans under § 457(b) and clarifies the ability of certain individual retirement
accounts under § 408 to participate. Rev. Rul. 2011-1 extends the ability to participate in group
trusts to custodial accounts under § 403(b)(7), retirement income accounts under § 403(b)(9),
and governmental retiree benefit plans under § 401(a)(24). There are two model amendments
in Rev . Rul. 2011-1. Amendment 1 is for a group trust that received a determination letter from
EP Determinations prior to January 10, 2011, that the group trust satisfies Rev. Rul. 81-100,
but that does not satisfy the separate account requirement of paragraph (6) of the holding of
Rev. Rul. 2011-1. Amendment 2 is for a group trust that received a determination letter from
EP Determinations prior to January 10, 2011, that the group trust satisfies Rev. Rul. 81-100, as
modified by Rev. Rul. 2004-67, and that intends to permit custodial accounts under § 403(b)
(7), retirement income accounts under § 403(b)(9), or § 401(a)(24) governmental retiree benefit
plans to participate in the group trust. Rev. Rul. 2014-24 extends the ability to participate in a
group trust to certain retirement plans qualified only under the Puerto Rico Code, and clarifies
that assets held by certain separate accounts maintained by insurance companies may be invested
in group trusts that satisfy Rev. Rul. 81-100. Section 336(e) of the PATH Act modifies the rules
for investment by certain church plan entities in a group trust.
Required forms
.03
(1) Using www.pay.gov requires the user fee and documents to be submitted electronically at the
time the form is being submitted. For document requirements, See ‘What to File” in the Instructions
to Form 5316 for a list of what to include in the submission, www.irs.gov/pub/irs-pdf/f5316.pdf.
(2) Form 2848, Power of Attorney and Declaration of Representative. If applicable, submit
Form 8821, Tax Information Authorization.
(3) Form 5316, Application for Group or Pooled Trust Ruling.
SECTION
17. WHAT ARE
THE PROCEDURES FOR
FILING A REQUEST FOR
A DETERMINATION OF
LEASED EMPLOYEE
STATUS (QUALIFIED
PLANS ONLY)?
Scope
.01 This section provides procedures for determination letter requests on whether an employee
is a leased employee and is deemed to be an employee of the recipient employer for qualification
purposes under § 414(n). With respect to an individually designed qualified plan, an applicant

Bulletin No. 2024–1 209 January 2, 2024
Employer must request
the determination under
§ 414(n)
may include in its request for a determination letter a request on whether an employee is a leased
employee and is deemed to be an employee of the recipient employer for qualification purposes
under § 414(n) only if the plan is otherwise eligible to be submitted for a determination letter
pursuant to section 11.01 of this revenue procedure.
.02 Generally, a determination letter will indicate whether an employee is a leased employee
and is deemed to be an employee of the recipient employer under § 414(n) only if the employer
requests such determination and submits with the determination letter application the information
specified in section 17.06 of this revenue procedure.
Forms
.03 Form 5300, Application for Determination of Employee Benefit Plan, is submitted for a
request for a determination letter that includes a request on leased employee status. Form 5307,
Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans,
cannot be used for this purpose. In addition to the Form 5300, there must be a cover letter
accompanying the submission, specifying that it is an application for determination of leased
employee status.
Employer is responsible
for determining continuing
status under § 414(n)
.04 A determination letter on leased employee status under § 414(n) is based solely on the
facts submitted at the time of the application. An employer that is the recipient of services of
leased employees within the meaning of § 414(n) is responsible for determining, at any other
time, whether it meets the requirements of § 401(a), and if a leased employee is deemed to be an
employee of the recipient for qualified plan purposes.
Pre-approved plans
.05 An employer that has adopted a pre-approved plan and that is otherwise eligible to submit
a determination letter request pursuant to section 12.03 of this revenue procedure may request a
determination with respect to § 414(n). The employer must submit with Form 5300 the information
required by section 17.06 of this revenue procedure and any other materials necessary for EP
Determinations to make a determination. If an employer that has adopted a pre-approved plan
requests a determination regarding leased employees, the plan will be reviewed on the basis of the
Cumulative List that was used to review the underlying pre-approved plan.
Required information for
§ 414(n) determination
.06 A determination letter will be issued with respect to § 414(n) only if the employer requests
and is otherwise eligible to receive such a determination, and the application includes:
(1) A description of the nature of the business of the recipient organization;
(2) A copy of the relevant leasing agreement(s);
(3) A description of the function of all leased employees within the trade or business of the
recipient organization (including data as to whether all leased employees are performing services
on a substantially full-time basis);
(4) A description of facts and circumstances relevant to a determination of whether such leased
employees’ services are performed under primary direction or control by the recipient organization
(including whether the leased employees are required to comply with instructions of the recipient
about when, where, and how to perform the services, whether the services must be performed by
particular persons, whether the leased employees are subject to the supervision of the recipient,
and whether the leased employees must perform services in the order or sequence set by the
recipient); and

January 2, 2024 210 Bulletin No. 2024–1
(5) If the recipient organization is relying on any qualified plan(s) maintained by the employee
leasing organization for purposes of qualification of the recipient organization’s plan, a description
of such plan(s) (including a description of the contributions or benefits provided for all leased
employees that are attributable to services performed for the recipient organization, plan eligibility,
and vesting).
.01 This section provides procedures for requesting determination letters (i) with respect to
whether the requirements of § 401(h) are satisfied in a plan with retiree medical benefit features,
and (ii) on plan language that permits, pursuant to § 420, the transfer of assets in a defined benefit
plan to a health benefit account described in § 401(h) or to an applicable life insurance account
in the plan.
.02 EP Determinations will issue a determination letter that considers whether the requirements
of § 401(h) are satisfied in a plan with retiree medical benefit features only if the plan sponsor
requests such a determination, the plan sponsor is otherwise eligible to apply for a determination
letter, and the plan sponsor’s application includes (in addition to the application forms and any
other material required by this revenue procedure) a cover letter that requests consideration of
§ 401(h). The cover letter must specifically state that consideration is being requested with regard
to § 401(h) in addition to other matters under § 401(a) and must specifically state the location of
plan provisions that satisfy the requirements of § 401(h) (Part I of the checklist in Appendix C of
this revenue procedure must be used to identify the location of relevant plan provisions).
.03 EP Determinations will consider the qualified status of certain plan language designed
to comply with § 420 only if the plan sponsor requests such consideration with Form 5300,
Application for Determination of Employee Benefit Plan. The cover letter must specifically state
(i) whether consideration is being requested only with regard to § 420, or (ii) whether consideration
is being requested with regard to § 420 in addition to other matters under § 401(a) (if consideration
of other matters under § 401(a) is being requested, the application forms and other materials
required by this revenue procedure must also be submitted). The cover letter must specifically
state the location of plan provisions that satisfy each of the following requirements (Parts I and II
of the checklist in Appendix C of this revenue procedure must be used to identify the location of
relevant plan provisions).
(1) The plan must include a health benefits account as described in § 401(h).
(2) The plan must provide that transfers shall be limited to transfers of “excess assets” as defined
in § 420(e)(2).
(3) The plan must provide that only one transfer may be made in a taxable year. However, if
there is a transfer from a defined benefit plan to both a health benefits account and to an applicable
life insurance account in the same taxable year, both transfers are treated as one transfer.
SECTION 18. WHAT
ARE THE PROCEDURES
FOR REQUESTING
§ 401(h) AND § 420
DETERMINATION
LETTERS?
Scope
Required information for
§ 401(h) determination
Required information for
§ 420 determination

Bulletin No. 2024–1 211 January 2, 2024
(4) The plan must provide that the amount transferred will not exceed the amount that is
reasonably estimated to be the amount the employer will pay out (whether directly or through
reimbursement) of the health benefit account and applicable life insurance account during the
taxable year of the transfer for “qualified current retiree liabilities,” as defined in § 420(e)(1).
(5) The plan must provide that no transfer will be made after December 31, 2025.
(6) The plan must provide that any assets transferred, and any income allocable to such assets,
will be used only to pay qualified current retiree health liabilities for the taxable year of transfer.
(7) The plan must provide that any amounts transferred to a health benefits account (and income
attributable to such amounts) or an applicable life insurance account that are not used to pay
qualified current retiree health liabilities will be transferred back to the defined benefit portion of
the plan.
(8) The plan must provide that the amounts paid out of a health benefits account will be treated
as paid first out of transferred assets and income attributable to those assets.
(9) The plan must provide that the accrued pension benefits for participants and beneficiaries
must become nonforfeitable as if the plan had terminated immediately prior to the transfer (or in
the case of a participant who separated during the 1-year period ending on the date of transfer
immediately before such separation). In the case of a transfer described in § 420(b)(4) that relates
to a prior year, the plan must provide that the accrued benefit of a participant who separated from
service during the taxable year to which such transfer relates will be recomputed and treated as
nonforfeitable immediately before such separation.
(10) The plan must provide that a transfer will be permitted only if each group health plan
or arrangement under which health benefits are provided contains provisions satisfying § 420(c)
(3). The plan must define “applicable employer cost,” “cost maintenance period,” and “benefit
maintenance period,” as applicable, consistent with § 420(c)(3), as amended. The plan may
provide that § 420(c)(3) is satisfied separately with respect to individuals eligible for benefits
under Title XVIII of the Social Security Act at any time during the taxable year and with respect
to individuals not so eligible, and separately for applicable life insurance benefits with respect to
individuals 65 or older at any time during the taxable year and with respect to individuals under
age 65 during the taxable year.
(11) The plan must provide that transferred assets will not be used for key employees (as defined
in § 416(i)(1)).
PART IIB. INTERESTED PARTY AND INTERESTED PERSON NOTICE AND COMMENT
SECTION 19A. WHAT
RIGHTS TO NOTICE
AND COMMENT DO
INTERESTED PARTIES
HAVE (QUALIFIED
PLANS ONLY)?

January 2, 2024 212 Bulletin No. 2024–1
.01 Persons who qualify as interested parties under § 1.7476–1(b) with respect to a qualified
plan have the following rights:
(1) To receive notice, in accordance with section 20A of this revenue procedure, that an
application for an advance determination will be filed regarding the qualification of plans described
in §§ 401, 403(a), 409, or 4975(e)(7);
(2) To submit written comments with respect to the qualification for such plans to the Service;
(3) To request the DOL to submit a comment to the Service on behalf of the interested parties;
and
(4) To submit written comments to the Service on matters with respect to which the DOL was
requested to comment but declined.
.02 Comments submitted by interested parties must be received by EP Determinations by the
45th day after the day on which the application for determination is received by EP Determinations
(however, see sections 19A.03 and 19A.04 of this revenue procedure for filing deadlines in cases
in which the DOL has been requested to comment). Such comments must be in writing and signed
by the interested parties or by an authorized representative of such parties (as provided in section
6.02(11) of this revenue procedure), and faxed to: EP Customer Service at 855-224-1311; or
addressed to:
• Internal Revenue Service
• EP Determinations
• Attn: Customer Service Manager
• P.O. Box 2508
• Cincinnati, OH 45202
Comments must contain the following information:
(1) The names of the interested parties making the comments;
(2) The name and taxpayer identification number of the applicant for a determination;
(3) The name of the plan, the plan identification number, and the name of the plan administrator;
(4) Whether the parties submitting the comment are:
(a) Employees eligible to participate under the plan;
(b) Employees with accrued benefits under the plan, or former employees with vested benefits
under the plan;
Rights of interested parties
Comments by interested
parties

Bulletin No. 2024–1 213 January 2, 2024
(c) Beneficiaries of deceased former employees who are eligible to receive or are currently
receiving benefits under the plan; or
(d) Employees not eligible to participate under the plan;
(5) The specific matters raised by the interested parties on the question of whether the plan
meets the requirements for qualification involving §§ 401 and 403(a), and how such matters relate
to the interests of the parties making the comment; and
(6) The address of the interested party submitting the comment (or if a comment is submitted
jointly by more than one party, the name and address of a designated representative) to which
all correspondence, including a notice of the Service’s final determination with respect to plan’s
qualification should be sent. (The address designated for notice by the Service will also be used
by the DOL in communicating with the parties submitting a request for comment). The designated
representative may be one of the interested parties submitting the comment or an authorized
representative. If two or more interested parties submit a single comment and one person is
not designated in the comment as the representative for receipt of correspondence, a notice of
determination mailed to any interested party who submitted the comment shall be notice to all the
interested parties who submitted the comment for purposes of § 7476(b)(5).
Requests for DOL to submit
comments
.03 A request to the DOL to submit to EP Determinations a comment pursuant to section 3001(b)
(2) of ERISA must be made in accordance with the following procedures.
(1) The request must be received by the DOL by the 25th day after the day the application for
determination is received by EP Determinations. However, if the parties requesting the DOL to
submit a comment wish to preserve the right to comment to EP Determinations in the event the
DOL declines to comment, the request must be received by the DOL by the 15th day after the day
the application for determination is received by EP Determinations.
(2) The request to the DOL to submit a comment to EP Determinations must:
(a) Be in writing;
(b) Be signed as provided in section 19A.02 of this revenue procedure;
(c) Contain the names of the interested parties requesting the DOL to comment and the address
of the interested party or designated representative to whom all correspondence with respect to the
request should be sent (see also section 19A.02(6) of this revenue procedure);
(d) Contain the information prescribed in section 19A.02(2), (3), (4), (5), and (6) of this revenue
procedure;
(e) Indicate that the application was or will be submitted to EP Determinations at the address
provided in section 31 of this revenue procedure;
(f) Contain a statement of the specific matters upon which the DOL’s comment is sought, as
well as how such matters relate to the interested parties making the request; and

January 2, 2024 214 Bulletin No. 2024–1
(g) Be addressed as follows:
• Deputy Assistant Secretary
• Employee Benefits Security Administration
• U.S. Department of Labor
• 200 Constitution Avenue, N.W.
• Washington, D.C. 20210
• Attention: 3001 Comment Request
.04 If a request described in section 19A.03 of this revenue procedure is made and the DOL
Right to comment if DOL
declines to comment
notifies the interested parties making the request that it declines to comment on a matter concerning
qualification of the plan which was raised in the request, the parties submitting the request may
still submit a comment to EP Determinations on such matter. The comment must be received
by the later of the 45th day after the day the application for determination is received by EP
Determinations or the 15th day after the day on which notification is given by the DOL that
it declines to submit a comment on such matter (see section 19A.07 of this revenue procedure
for the date of notification). In no event may the comment be received later than the 60th day
after the day the application for determination was received. Such a comment must comply with
the requirements of section 19A.02 of this revenue procedure and include a statement that the
comment is being submitted on matters raised in a request to the DOL upon which the DOL
declined to comment.
Confidentiality of
comments
.05 For rules regarding the confidentiality of contents of written comments submitted by
interested parties to the Service pursuant to section 19A.02 or 19A.04 of this revenue procedure,
see § 601.201(o)(5) of the Statement of Procedural Rules.
A
vailability of comments
.06 For rules regarding the availability to the applicant of copies of all comments on the
application submitted pursuant to section 19A.01(1), (2), (3), and (4) of this revenue procedure,
see § 601.201(o)(5) of the Statement of Procedural Rules.
When comments are
deemed made
.07 An application for an advance determination, a comment to EP Determinations, or, in the
case of a request to the DOL, shall be deemed made when it is received by EP Determinations
or the DOL, as applicable. Notification by the DOL that it declines to comment shall be deemed
given when it is received by the interested party or designated representative. The notice described
in section 20A.01 of this revenue procedure shall be deemed given when it is posted or sent to the
person in the manner described in § 1.7476–2. In the case of an application, comment, request,
notification, or notice that is sent by mail or a private delivery service that has been designated
under § 7502(f), the date as of which it shall be deemed received will be determined under § 7502.
However, if such an application, comment, request, notification, or notice is not received within
a reasonable period from the date determined under § 7502, the immediately preceding sentence
will not apply.
SECTION 19B.
WHA
T NOTICE
REQUIREMENTS
APPLY TO INTERESTED
PERSONS (§ 403(b)
PLANS ONLY)?

Bulletin No. 2024–1 215 January 2, 2024
.01 Interested persons must receive notice, in accordance with section 20B of this revenue
procedure, that an application for an advance determination will be filed regarding whether
a § 403(b) plan meets the requirements of § 403(b). An interested person with respect to a
determination letter application of an ongoing § 403(b) plan is any employee participating in the
plan or eligible to participate in the plan. An interested person with respect to a determination
letter application of a terminating § 403(b) plan is any participant in the plan or any beneficiary
eligible to receive or receiving benefits from the plan.
.02 Interested persons may submit written comments to the Service with respect to whether
a § 403(b) plan meets the requirements of § 403(b). Comments submitted by interested persons
must be received by EP Determinations by the 45th day after the day on which the application for
determination is received by EP Determinations. Such comments must be in writing and signed by the
interested persons or by an authorized representative of such persons (as provided in section 6.02(11)
of this revenue procedure), and faxed to: EP Customer Service at 855-224-1311; or addressed to:
• Internal Revenue Service
• EP Determinations
• Attn: Customer Service Manager
• P.O. Box 2508
• Cincinnati, OH 45202
Comments must contain the following information:
(1) The names of the interested persons making the comments;
(2) The name and taxpayer identification number of the applicant for a determination;
(3) The name of the plan, the plan identification number, and the name of the plan administrator;
(4) Whether the persons submitting the comment are:
(a) Employees eligible to participate under the plan;
(b) Former employees with an account balance under the plan;
(c) Beneficiaries of deceased former employees who are eligible to receive or are currently
receiving benefits under the plan; or
(d) Employees not eligible to participate under the plan;
(5) The specific matters raised by the interested persons on the question of whether the plan
meets the requirements of § 403(b), and how such matters relate to the interests of the persons
making the comment; and
(6) The address of the interested person submitting the comment (or if a comment is submitted
jointly by more than one party, the name and address of a designated representative) to which all
Requirement to notify
interested persons
Comments by interested
persons

January 2, 2024 216 Bulletin No. 2024–1
correspondence, including a notice of the Service’s final determination with respect to the plan
meeting the requirements of § 403(b) should be sent. The designated representative may be one
of the interested persons submitting the comment or an authorized representative. If two or more
interested persons submit a single comment and one person is not designated in the comment as
the representative for receipt of correspondence, a notice of determination mailed to any interested
person who submitted the comment shall be notice to all the interested persons who submitted the
comment.
.03 An application for an advance determination or a comment to EP Determinations shall be
deemed made when it is received by EP Determinations.
.04 A plan sponsor of a governmental plan within the meaning of § 414(d) is not required to
comply with this section 19B.
.01
(1) Notice that an application for an advance determination regarding the qualification of a plan
that is described in § 401, 403(a), 409, or 4975(e)(7) and that is subject to § 410 is to be made
must be given to all interested parties in the manner prescribed in § 1.7476-2(c) and in accordance
with the requirements of this section. A notice to interested parties is deemed to be provided in a
manner that satisfies § 1.7476-2(c) if the notice is delivered using an electronic medium under a
system that satisfies the requirements of § 1.401(a)-21.
.02 Notice must be given not less than 10 days nor more than 24 days prior to the day the
application for a determination is submitted. If an applicant fails to provide the notice in a timely
manner, the application will be returned to the applicant. If, however, an application is returned
to the applicant for failure to adequately satisfy the notification requirements 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 for providing the notice in this subsection would not be met.
.03 The notice referred to in section 20A.01 of this revenue procedure must contain the following
information:
(1) 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, or all present employees eligible to
participate);
(2) The name of the plan, the plan identification number, and the name of the plan administrator;
(3) The name and taxpayer identification number of the applicant for a determination;
(4) A statement that an application for a determination as to the qualified status of the plan must
be made to EP Determinations at the address provided in section 31 of this revenue procedure, and
When comments are
deemed made
Section 19B is not
applicable to plan sponsors
of governmental plans
SECTION 20A. WHAT
ARE THE GENERAL
RULES FOR NOTICE TO
INTERESTED PARTIES
(QUALIFIED PLANS
ONLY)?
Notice to interested parties
Time when notice must be
given
Content of notice

Bulletin No. 2024–1 217 January 2, 2024
whether the application relates to an initial determination, determination upon plan termination, or
determination upon partial termination;
(5) A description of the class of employees eligible to participate under the plan;
(6) A statement of whether EP Determinations has issued a previous determination as to the
qualified status of the plan;
(7) A statement that any person to whom the notice is addressed is entitled to submit, or request
the DOL to submit, to EP Determinations a comment on the question of whether the plan meets
the requirements of § 401 or 403(a); that two or more such persons may join in a single comment
or request; and that if such persons, with respect to a qualified plan, request the DOL to submit a
comment and the DOL declines to do so with respect to one or more matters raised in the request,
the persons may still submit a comment to EP Determinations with respect to the matters on which
the DOL declines to comment;
(8) The specific dates by which a comment to EP Determinations or, a request to the DOL must
be received to preserve the right of comment (see section 19A of this revenue procedure);
(9) The number of interested parties needed for the DOL to comment; and
(10) Except to the extent that the additional information required to be made available to
interested parties by sections 20A.05 through 20A.09 of this revenue procedure is included in the
notice, a description of a reasonable procedure whereby such additional informational material
will be available to interested parties (see section 20A.04 of this revenue procedure). A sample
notice setting forth the above information in a case in which the additional information required
by sections 20A.05 through 20A.09 of this revenue procedure will be made available at places
accessible to the interested parties is provided in Appendix B1 to this revenue procedure.
.04 The procedure referred to in section 20A.03(10) of this revenue procedure, whereby the
additional information required by sections 20A.05 through 20A.09 of this revenue procedure will
(to the extent not included in the 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, provided such procedure is immediately available to all interested parties,
is designed to supply them with such additional informational material in time for them to pursue
their rights within the time period prescribed, and is available until the earlier of: 1) the filing of a
pleading commencing a declaratory judgment action under § 7476 with respect to the qualification
of the plan; or 2) the 92nd day after the day the notice of final determination is mailed to the
applicant. Reasonable charges to interested parties for copying and/or mailing such additional
informational material are permissible.
.05
Unless provided in the notice, or unless section 20A.06 of this revenue procedure applies, there
shall be made available to interested parties under a procedure described in section 20A.04 of this
revenue procedure:
(i) An updated copy of the plan and the related trust agreement (if any);
Procedures for making
information available to
interested parties
Information to be made
available to interested
parties

January 2, 2024 218 Bulletin No. 2024–1
(ii) The application for determination; and
(iii) Any additional documents relating to the application which are submitted by or for the
applicant to EP Determinations or furnished by EP Determinations to the applicant.
.06 If there would be fewer than 26 participants in the plan, as described in the application
(including, as participants, former employees with vested benefits under the plan, beneficiaries
of deceased former employees currently receiving benefits under the plan, and employees who
would be eligible to participate upon making mandatory employee contributions, if any), then in
lieu of making the materials described in section 20A.05 of this revenue procedure 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:
(1) A description of the plan’s requirements respecting eligibility for participation and benefits
and the plan’s benefit formula;
(2) A description of the provisions providing for nonforfeitable benefits;
(3) A description of the circumstances which may result in ineligibility, or denial or loss of
benefits;
(4) A description of the source of financing of the plan and the identity of any organization
through which benefits are provided; and
(5) A description of any optional forms of benefits described in § 411(d)(6) that have been
reduced or eliminated by plan amendment.
However, once an interested party or designated representative receives a notice of final
determination, the applicant must, upon request, make available to such interested party (whether
the plan has fewer than 26 participants) an updated copy of the plan and related trust agreement
(if any) and the application for determination.
.07 Information of the type described in § 6104(a)(1)(D) should not be included in the
application, plan, or related trust agreement submitted to EP Determinations. Accordingly, such
information should not be included in any of the materials required by section 20A.05 or 20A.06
of this revenue procedure to be made available to interested parties.
.08 Unless provided in the notice, there shall be made available to interested parties under
a procedure described in section 20A.04 of this revenue procedure any additional documents
relating to the application which are submitted by or for the applicant to EP Determinations, or
furnished by EP Determinations to the applicant; provided, however, if there would be fewer
than 26 participants in the plan as described in the application (including, as participants, former
employees with vested benefits under the plan, beneficiaries of deceased former employees
currently receiving 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 any information described in § 6104(a)(1)(C) and (D)
which may be contained in such additional documents.
Special rules if there are
fewer than 26 participants
Information described in
§ 6104(a)(1)(D) should not
be included
Availability of additional
information to interested
parties

Bulletin No. 2024–1 219 January 2, 2024
.09 Unless provided in the notice, there shall be made available to all interested parties under a
procedure described in section 20A.04 of this revenue procedure the material described in sections
19A.02 through 19A.07 of this revenue procedure, as applicable.

.01 Notice that an application for an advance determination regarding whether a § 403(b) plan
satisfies the requirements of § 403(b) must be given to all interested persons in accordance with
the requirements of this section.
The notice described in this section 20B.01 shall be deemed given when it is posted or sent to
the person by any method reasonably calculated to ensure that each interested person is notified
of the application for a determination. If the notice to interested persons is delivered using an
electronic medium under an electronic system that satisfies the applicable notice requirements of
§ 1.401(a)-21, the notice is deemed to be provided in a manner that satisfies the requirements of
this section 20B.01.
.02 Notice must be given not less than 10 days nor more than 24 days prior to the day the
application for a determination is submitted. If an applicant fails to provide the notice in a timely
manner, the application will be returned to the applicant. If, however, an application is returned
to the applicant for failure to adequately satisfy the notification requirements with respect to a
particular group or class of interested persons, the applicant need not cause notice to be given
to those groups or classes of interested persons with respect to which the notice requirement
was already satisfied merely because, as a result of the resubmission of the application, the time
limitations for providing the notice in this subsection would not be met.
.03 The notice referred to in section 20B.01 of this revenue procedure must contain the following
information (a sample notice is provided in Appendix B2 to this revenue procedure):
(1) A brief description identifying the class or classes of interested persons to whom the notice
is addressed;
(2) The name of the plan, the plan identification number, and the name of the plan administrator;
(3) The name and taxpayer identification number of the applicant for a determination;
(4) A statement that an application for a determination as to whether the plan meets the
requirements of § 403(b) has been made to EP Determinations at the address provided in section
31 of this revenue procedure, and whether the application relates to an initial determination or
determination upon plan termination;
(5) A description of the class of employees eligible to participate under the plan;
(6) A statement of whether EP Determinations has issued a previous determination as to the
whether the plan has satisfied the requirements of § 403(b);
Availability of notice to
interested parties
SECTION 20B. WHAT
ARE THE GENERAL
RULES FOR NOTICE TO
INTERESTED PERSONS
(§ 403(b) PLANS ONLY)?
Notice to interested persons
Time when notice must be
given
Content of notice

January 2, 2024 220 Bulletin No. 2024–1
(7) A statement that any person to whom the notice is addressed is entitled to submit, to EP
Determinations, a comment on the question of whether the plan meets the requirements of
§ 403(b); and that two or more such persons may join in a single comment or request;
(8) The specific dates by which a comment to EP Determinations must be received to preserve
the right of comment (see section 19B.02 of this revenue procedure); and
(9) A description of where the additional information required by section 20B.04 of this revenue
procedure will be made available at places accessible to the interested persons.
.04 Interested persons may request the following information from the plan sponsor:
(1) An updated copy of the plan and custodial agreement or annuity contract; and
(2) The application for determination.
Reasonable charges to interested persons for copying and/or mailing such informational
materials are permissible.
.05 Information of the type described in § 6110(c) should not be included in the application,
plan, or custodial agreement or annuity contract submitted to EP Determinations. Accordingly,
such information should not be included in any of the materials required by section 20B.03 or
20B.04 of this revenue procedure to be made available to interested persons.
.06 A plan sponsor of a governmental plan within the meaning of § 414(d) is not required to
comply with this section 20B.
PART IIC. PROCESSING DETERMINATION LETTER REQUESTS

.01 Oral advice
(1) EP Determinations does not issue determination letters on oral requests. However, personnel
in EP Determinations ordinarily will discuss with taxpayers or their representatives inquiries
regarding substantive tax issues, whether EP Determinations will issue a determination letter on
particular issues, and questions relating to procedural matters about submitting determination
letter requests. Any discussion of substantive issues will be at the discretion of EP Determinations
on a time-available basis, will not be binding on the Service, and cannot be relied upon as a
basis of obtaining retroactive relief under the provisions of § 7805(b). A taxpayer may seek oral
technical assistance from a taxpayer Service representative when preparing a return or report,
under established procedures. Oral advice is advisory only, and the Service is not bound to
recognize it in the examination of the taxpayer’s return.
Information to be made
available to interested
persons
Information described in
§ 6110(c) should not be
included
Section 20B is not
applicable to plan sponsors
of governmental plans
SECTION 21. HOW
DOES EMPLOYEE
PLANS RULINGS AND
AGREEMENTS HANDLE
DETERMINATION
LETTER REQUESTS?
Oral advice

Bulletin No. 2024–1 221 January 2, 2024
Conferences
(2) The advice or assistance furnished, whether requested by personal appearance, telephone, or
correspondence will be limited to general procedures, or will direct the inquirer to source material,
such as pertinent Code provisions, regulations, revenue procedures, and revenue rulings that may
aid the inquirer in resolving the question or problem.
.
02 EP Determinations may grant a pre-submission conference upon written request from a
taxpayer or the taxpayer’s representative, provided the request shows that a substantive plan, or
amendment or other relevant documents have been developed for submission to the Service, but
that special problems or issues are involved, and EP Determinations concludes that a conference
would be warranted in the interest of facilitating review and determination when the application is
formally submitted. Statements made by EP Determinations at a pre-submission conference will
not be binding on the Service and cannot be relied upon as a basis of obtaining retroactive relief
under the provisions of § 7805(b). See section 10.16 of this revenue procedure regarding the right
to a status conference on applications pending for at least 270 days.
Determination letter based
solely on administrative
record (qualified plans
only)
.03 Administrative record
(1) In the case of a request for a determination letter, the determination of EP Determinations or
the Independent Office of Appeals on the qualification or non-qualification of the retirement plan
shall be based solely upon the facts contained in the administrative record. The 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 made by the applicant during the proceedings within
the Service;
(b) All other documents submitted to the Service by, or on behalf of, the applicant with respect
to the request for determination;
(c) All written correspondence between the Service and the applicant with respect to the request
for determination, and any other documents issued to the applicant from the Service;
(d) All written comments submitted to the Service pursuant to sections 19A.01(2), (3), and
(4) this revenue procedure, and all correspondence relating to comments submitted between
the Service and persons (including the PBGC and the DOL) submitting comments pursuant to
sections 19A.01(2), (3), and (4) of this revenue procedure; and
(e) In any case in which the Service makes an investigation regarding the facts as represented
or alleged by the applicant in the request for determination or in comments submitted pursuant to
this revenue procedure, a copy of the official report of such investigation.
(2) 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 Service with respect to the
application for determination; or
(b) The filing of a petition with the United States Tax Court seeking a declaratory judgment with
respect to the qualified status of a retirement plan under § 401(a) or § 403(a).

January 2, 2024 222 Bulletin No. 2024–1
(3) 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, 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 EP Determinations or the
Independent Office of Appeals.
.04 In the case of final determination, the notice of final determination shall be one of the
following:
(1) The letter issued by EP Determinations or the Independent Office of Appeals which states
that the applicant’s plan satisfies the qualification requirements of the Code, or, in the case of a
§ 403(b) plan, meets the requirements of § 403(b). The favorable determination letter will be sent
by certified mail in situations in which an interested party, the DOL, or the PBGC has commented
on the application for determination.
(2) The letter issued, by certified mail, by EP Determinations or the Independent Office of
Appeals subsequent to a letter of proposed determination, stating that the applicant’s plan fails to
satisfy the qualification requirements of the Code or, in the case of a § 403(b) plan, fails to satisfy
the requirements of § 403(b).
.05 EP Determinations or the Independent Office of Appeals will send the notice of final
determination to the applicant, to the interested parties who have previously submitted comments
on the application to the Service (or to the persons designated by them to receive such notice), to
the DOL if the DOL has submitted a comment, and to the PBGC, if the PBGC has submitted a
comment.
Notice of final
determination
Issuance of the notice
of final determination
(qualified plans only)
SECTION
22. WHAT
ARE THE STEPS
FOR EXHAUSTING
ADMINISTRATIVE
REMEDIES (QUALIFIED
PLANS ONLY)?
In general

.
01 For purposes of § 7476(b)(3), a petitioner is deemed to have exhausted the administrative
remedies available within the Service upon the completion of the steps described in section
22.02, 22.03, 22.04, or 22.05 of this revenue procedure subject, however, to sections 20A.06
and 20A.07 of this revenue procedure. If applicants, interested parties, or the PBGC do not
complete the applicable steps described below, they will not have exhausted their respective
available administrative remedies as required by § 7476(b)(3) and will, thus, be precluded from
seeking declaratory judgment under § 7476 except to the extent that section 22.05 of this revenue
procedure applies.
Steps for exhausting
administrative remedies
.02 In the case of an applicant, with respect to any matter relating to the qualification of a plan,
the steps referred to in section 22.01 of this revenue procedure are:
(1) Filing a completed application with EP Determinations pursuant to this revenue procedure;
(2) Complying with the requirements pertaining to notice to interested parties as set forth in this
revenue procedure and § 1.7476–2; and,

Bulletin No. 2024–1 223 January 2, 2024
Applicant’s request for
§ 7805(b) relief
(3) Appealing to the Independent Office of Appeals pursuant to § 601.201(o)(6) of the Statement
of Procedural Rules, in the event a notice of proposed adverse determination is issued by EP
Determinations.
.03 In order for a petitioner to be deemed to have exhausted administrative remedies within the
Service with respect to § 7805(b), an applicant must submit a request for relief under § 7805(b)
to the agent or specialist assigned to the case in accordance with the procedures in section 23.08
of this revenue procedure.
Interested parties
.04 In the case of an interested party or the PBGC, the steps referred to in section 22.01 of
this revenue procedure are, with respect to any matter relating to the qualification of the plan,
submitting to EP Determinations a comment raising such matter in accordance with section
19A.01(2) of this revenue procedure, or requesting the DOL to submit to EP Determinations
a comment with respect to such matter in accordance with section 19A.01(3) of this revenue
procedure and, if the DOL declines to comment, submitting the comment in accordance with
section 19A.01(4) of this revenue procedure, so that it may be considered by EP Determinations
through the administrative process.
Deemed exhaustion of
administrative remedies
.05 An applicant, an interested party, or the PBGC will not be deemed to have exhausted
administrative remedies prior to the earlier of:
(1) The completion of those steps applicable to each as set forth in section 22.01, 22.02, 22.03,
or 22.04 of this revenue procedure, which constitute their administrative remedies; or
(2) The expiration of the 270–day period described in § 7476(b)(3), which period shall be
extended in a case in which there has not been a completion of all the steps referred to in section
22.02 of this revenue procedure, and the Service has proceeded with due diligence in processing
the application for determination.
Service must have
reasonable time to act on
appeal
Service must have
reasonable time to act on
request for § 7805(b) relief
.06 The step described in section 22.02(3) of this revenue procedure will not be considered
completed until the Service has had a reasonable time to act upon the appeal.
.07 If the applicant has requested relief under § 7805(b), the applicant’s administrative remedies
with respect to the § 7805(b) request will not be considered exhausted unless the procedures for
making a § 7805(b) request as set forth in section 23.08 of this revenue procedure have been
followed and the Service has had a reasonable time to act upon the request.
SECTION
23. WHAT
EFFECT WILL A
DETERMINATION
LETTER HAVE?
May be relied on subject to
limitations
Scope of reliance on
determination letter
.
01 A taxpayer ordinarily may rely on a determination letter received from EP Determinations
subject to the conditions and limitations described in this section.
.02
(1) A determination letter issued pursuant to this revenue procedure contains only the opinion
of EP Determinations as to the qualification of the particular plan involving the provisions of
§§ 401 and 403(a) and the status of a related trust, if any, under § 501(a) or a plan’s meeting

January 2, 2024 224 Bulletin No. 2024–1
the requirements of § 403(b). Such a determination letter is based on the facts and information
presented to EP Determinations in connection with the application for the determination letter
and may not be relied upon after a change in material fact or the effective date of a change in law,
except as provided below. EP Determinations may determine, based on the application form, the
extent of review of the plan document. Failure to disclose a material fact or misrepresentation of a
material fact adversely affects the reliance that would otherwise be obtained through the issuance
by EP Determinations of a favorable determination letter. Similarly, failure to accurately provide
any of the information called for on any form required by this revenue procedure may result in
no reliance. Applicants are advised to retain copies of all supporting data submitted with their
applications. Failure to do so may limit the scope of reliance.
(2) While a favorable determination letter may serve as a basis for determining deductions for
employer contributions thereunder, it is not to be taken as an indication that contributions are
necessarily deductible as made. This latter determination can be made only upon an examination
of the employer’s tax return in accordance with the limitations, and subject to the conditions, of
§ 404.
Effect of subsequent
publication of revenue
ruling, etc.
.03 The prior qualification of a plan as adopted by an employer will not be considered to be
adversely affected by the publication of a revenue ruling, a revenue procedure, or an administrative
pronouncement within the meaning of § 1.6661–3(b)(2) in cases in which:
(1) The plan was the subject of a favorable determination letter and the request for that letter
contained no misstatement or omission of material facts;
(2) The facts subsequently developed are not materially different from the facts on which the
determination letter was based;
(3) There has been no change in the applicable law; and
(4) The employer that established the plan acted in good faith in reliance on the determination
letter.
However, all such plans must be amended to comply with the published guidance for subsequent
years, in accordance with the rules set forth in Rev. Proc. 2022-40.
Effect of subsequent
amendment by employer
.04 In general, a plan sponsor that maintains a plan for which a favorable determination letter
has been issued and that is otherwise entitled to rely on the determination letter may not continue
to rely on the determination letter with respect to a plan provision that is subsequently amended
or that is subsequently affected by a change in law. However, a plan sponsor may continue to rely
on a determination letter with respect to plan provisions that are not amended (or affected by an
amendment) and plan provisions that are not affected by a change in qualification requirements
or § 403(b) requirements. In addition, a plan sponsor that adopts a sample or model amendment
issued by the Service on a word-for-word basis (or adopts an amendment that is substantially
similar to a sample or model amendment in all material respects) may continue to rely on a
previously issued determination letter.
An adopting employer of a pre-approved plan amending any provision of a pre-approved plan,
including its adoption agreement (other than certain amendments that will not cause a plan to
fail to be identical to a pre-approved plan, as described in section 8.03 of Rev. Proc. 2017-41 and
section 9.05 of Rev. Proc. 2021-37), will lose reliance on the opinion letter.

Bulletin No. 2024–1 225 January 2, 2024
Revocation or modification
of a determination letter
.
05 If the Director, Employee Plans reaches a conclusion contrary to that expressed in a
determination letter, he or she has the authority to revoke or modify a determination letter in any
manner.
Determination letter
revoked or modified based
on material change in facts
applied retroactively
.06 The revocation or modification of a determination letter will be applied retroactively to the
taxpayer for whom the determination letter was issued or to a taxpayer whose tax liability was
directly involved in the determination letter if—
(1) there was a misstatement or omission of controlling facts;
(2) the facts at the time of the transaction are materially different from the controlling facts on
which the determination letter was based; or
(3) the transaction involves a continuing action or series of actions and the controlling facts
change during the course of the transaction.
Not otherwise generally
revoked or modified
retroactively
.07 If the revocation or modification of a determination letter occurs, for reasons other than
a change in facts as described in section 23.06 of this revenue procedure, the revocation or
modification will generally not be applied retroactively to the taxpayer for whom the determination
letter was issued or to a taxpayer whose tax liability was directly involved in the determination
letter provided that—
(1) there was no change in the applicable law;
(2) the determination letter was originally issued for a proposed transaction; and
(3) the taxpayer directly involved in the determination letter acted in good faith in relying on
the determination letter, and revoking or modifying the determination letter retroactively would
be to the taxpayer’s detriment.
Taxpayer may request
that retroactive effect of
revocation or modification
be limited under § 7805(b)
.08 A taxpayer may seek relief from retroactive revocation or modification of a determination
letter under § 7805(b). A request for relief under § 7805(b) must be in writing and must be
submitted to the agent or specialist assigned to the case. The request for relief under § 7805(b)
must be submitted before issuance of the final adverse determination letter.
(1) Form of request for relief. A taxpayer’s request to limit the retroactive effect of the
revocation or modification of the determination letter must--
(a) state that it is being made under § 7805(b);
(b) state the relief sought;
(c) explain the reasons and arguments in support of the relief sought; and
(d) include any documents bearing on the request.

January 2, 2024 226 Bulletin No. 2024–1
(2) Notice of denial of request for relief. If the request for relief under § 7805(b) is denied, the
applicant will be notified in writing of the denial.
(3) Taxpayer must exhaust its administrative remedies. If a taxpayer seeks declaratory
judgment under § 7476 with respect to a qualified plan in response to a retroactive revocation or
modification, to preserve judicial review of a claim for relief under § 7805(b), the taxpayer must
follow the steps in this revenue procedure to have exhausted its administrative remedies with
respect to its request under § 7805(b). If the taxpayer does not complete the applicable steps, the
taxpayer will not have exhausted its administrative remedies as required by § 7476(b)(3) with
respect to its request for § 7805(b) relief and will thus be precluded from obtaining § 7805(b)
relief in any declaratory judgment it seeks under § 7476.
If a taxpayer has requested § 7805(b) relief, the taxpayer’s administrative remedies with respect
to its § 7805(b) request will not be considered exhausted until the Service has had a reasonable
amount of time to act upon the request.
PART III. PROCEDURES FOR LETTER RULING REQUESTS
PART IIIA. REQUESTING LETTER RULINGS
SECTION 24.
UNDER
WHAT
CIRCUMSTANCES
DOES EMPLOYEE
PLANS RULINGS AND
AGREEMENTS ISSUE
LETTER RULINGS?
Scope limited to issues
specified
.
01 Employee Plans Rulings and Agreements issues letter rulings on proposed transactions and
on completed transactions either before or after the taxpayer’s return covering the issue presented
in a ruling request is filed. Employee Plans Rulings and Agreements only issues letter rulings
involving:
(1) Section 72 (involving computation of the exclusion ratio only);
(2) Changes in funding methods (see Rev. Proc. 2017-57, 2017-44 IRB 474) and actuarial
assumptions under § 412, 430, 431 or 433;
(3) W aiver of the liquidity shortfall (as that term is defined in § 430(j)(4)) excise tax under
§ 4971(f)(4);
(4) W aiver of the 60-day rollover requirement under §§ 402(c)(3) and 408(d)(3) (see Rev. Proc.
2003-16, 2003-4 IRB 359, as modified by Rev. Proc. 2016-47, 2016-37 IRB 37, and by Rev. Proc.
2020-46, 2020-45 IRB 995);
(5) A change in the plan year of an employee retirement plan and the trust year of a tax-exempt
employees’ trust (see Rev. Proc. 87-27, 1987-1 CB 769);
(6) The tax consequences of prohibited transactions under §§ 503 and 4975;

Bulletin No. 2024–1 227 January 2, 2024
(7) Whether individual retirement accounts established by employers or associations of
employees meet the requirements of § 408(c) (see Rev. Proc. 87-50; Rev. Proc. 92-38; Rev. Proc.
98-59; Rev. Proc. 2002-10, and Rev. Proc. 2010-48, as modified by Appendix A of this revenue
procedure);
(8) Requests for relief under § 301.9100 to recharacterize contributions to a Roth IRA (see
section 24.03 of this revenue procedure with respect to elections under § 301.9100-1);
(9) Requests by the plan sponsor of a multiemployer pension plan for approval of an extension
of an amortization period in accordance with § 431(d), including requests in connection with
an extension of an amortization period involving whether a plan amendment is reasonable and
provides for only de minimis increases in plan liabilities in accordance with §§ 401(a)(33) and
412(c)(7)(B)(i) (see Rev. Proc. 2010-52, 2010-52 IRB 927);
(10) Requests for the return to the employer of certain nondeductible contributions (see Rev.
Proc. 90–49, 1990–2 CB 620, as modified by Appendix A of this revenue procedure); or
(11) Requests for approval of the use of a substitute mortality table in accordance with § 430(h)
(3)(C) (see Rev. Proc. 2017-55, 2017-43 IRB 373).
Letter rulings involving other issues relating to qualified plans may be issued by the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes).
Procedures for requesting letter rulings under the jurisdiction of the Office of Associate Chief
Counsel are set forth in Rev. Proc. 2024-1, this Bulletin.
Generally not in employee
plans qualification matters
.02 The Employee Plans Rulings and Agreements office ordinarily will not issue letter rulings
on matters involving a plan’s status under §§ 401 through 420 and § 4975(e)(7). These matters
are generally handled by EP Determinations pursuant to this revenue procedure and Rev. Proc.
2022-40. Occasionally these matters may be handled by the Office of Associate Chief Counsel
(Employee Benefits, Exempt Organizations, and Employment Taxes). See section 4.02(12) of
Rev. Proc. 2024-3, this Bulletin.
Request to Employee Plans
Rulings and Agreements
for extension of time for
making an election or
for other relief under
§ 301.9100-1
.03 Employee Plans Rulings and Agreements will consider a request for an extension of time
for making an election under § 301.9100-3 to recharacterize annual contributions made to a Roth
IRA. Employee Plans Rulings and Agreements will also consider recharacterization requests
under § 301.9100-3 that relate to a conversion or rollover contribution to a Roth IRA but only if
the rollover or conversion was made prior to January 1, 2018.
With respect to recharacterization of a Roth IRA, Employee Plans Rulings and Agreements
will consider a request for an extension of time for making an election or other application for
relief under § 301.9100-1 even if submitted after the return covering the issue presented in the
§ 301.9100-1 request has been filed and even if submitted after an examination of the return
has begun or after the issues in the return are being considered by the Independent Office of
Appeals or a federal court. In such a case, Employee Plans Rulings and Agreements will notify
the Director, Small Business/Self-Employed (SB/SE) Examinations.
Section 301.9100-1 requests, even those submitted after the examination of the taxpayer’s return
has begun, are letter ruling requests that should be submitted pursuant to this revenue procedure,
including payment of the applicable user fee referenced in section 6.02(15) of this revenue
procedure. In addition, the taxpayer must include the information required by § 301.9100-3(e).

January 2, 2024 228 Bulletin No. 2024–1
Issuance of a letter ruling
before the issuance of
a regulation or other
published guidance
However, an election made pursuant to § 301.9100-2 is not a letter ruling and does not require
payment of any user fee. See § 301.9100-2(d). Such an election pertains to an automatic extension
of time under § 301.9100-1.
.04 Unless the issue is covered by section 25 of this revenue procedure, a letter ruling may
be issued before the issuance of a temporary or final regulation or other published guidance that
interprets the provisions of any act under the following conditions:
(1) Answer is clear or is reasonably certain. If the letter ruling request presents an issue for
which the answer seems clear by applying the statute to the facts or for which the answer seems
reasonably certain but not entirely free from doubt, a letter ruling will be issued; or
(2) Answer is not reasonably certain. If the letter ruling request presents an issue for which
the answer does not seem reasonably certain, Employee Plans Rulings and Agreements may issue
the letter ruling, using its best efforts to arrive at a determination, if it is in the best interest of
tax administration. Under these circumstances, coordination with the Office of Chief Counsel
generally will be required.
However, a letter ruling will not be issued if the letter ruling request presents an issue that
cannot be readily resolved before a regulation, or any other published guidance is issued.
Issues in prior return
.05 Employee Plans Rulings and Agreements ordinarily does not issue letter rulings if, at the
time the ruling is requested, the identical issue is involved in the taxpayer’s return for an earlier
period, and that issue:
(1) is being examined by the Director, Employee Plans Examinations;
(2) is being considered by the Independent Office of Appeals;
(3) is pending in litigation in a case involving the taxpayer or related taxpayer; or
(4) has been examined by the Director, Employee Plans Examinations, or considered by the
Independent Office of Appeals, and the statutory period of limitation has not expired for either
assessment or filing a claim for a refund or a closing agreement covering the issue of liability
has not been entered into by the Director, Employee Plans Rulings and Agreements, or by the
Independent Office of Appeals.
If a return dealing with an issue for a particular year is filed while a request for a ruling on that
issue is pending, Employee Plans Rulings and Agreements will issue the ruling unless it is notified
by the taxpayer or otherwise learns that an examination of that issue or the identical issue on an
earlier year’s return has been started by the Director, Employee Plans Examinations. See section
6.05 of this revenue procedure. However, even if an examination has begun, Employee Plans
Rulings and Agreements ordinarily will issue the letter ruling if the Director, Employee Plans
Examinations, agrees, by memorandum, to permit the ruling to be issued.
Generally not to business
associations or groups
.06 Employee Plans Rulings and Agreements does not issue letter rulings to business, trade, or
industrial associations or to similar groups concerning the application of the tax laws to members
of the group. Employee Plans Rulings and Agreements, however, may issue letter rulings to
groups or associations on their own tax status or liability if the request meets the requirements of
this revenue procedure.

Bulletin No. 2024–1 229 January 2, 2024
Generally not to foreign
governments
.
07 Employee Plans Rulings and Agreements does not issue letter rulings to foreign
governments or their political subdivisions about the U.S. tax effects of their laws. However,
Employee Plans Rulings and Agreements may issue letter rulings to foreign governments or their
political subdivisions on their own tax status or liability under U.S. law if the request meets the
requirements of this revenue procedure.
.08 Employee Plans Rulings and Agreements does not issue letter rulings on a matter involving
the federal tax consequences of any proposed federal, state, local, municipal, or foreign legislation.
Generally not on federal tax
consequences of proposed
legislation
SECTION 25.
UNDER
WHAT
CIRCUMSTANCES
DOES EMPLOYEE
PLANS RULINGS AND
AGREEMENTS HAVE
DISCRETION TO ISSUE
LETTER RULINGS?
Ordinarily not in certain
areas because of factual
nature of the problem

.
01 Employee Plans Rulings and Agreements ordinarily will not issue a letter ruling in certain
areas because of the factual nature of the problem involved or because of other reasons. Employee
Plans Rulings and Agreements may decline to issue a letter ruling if appropriate in the interest
of sound tax administration, including due to resource constraints, or on other grounds whenever
warranted by the facts or circumstances of a particular case.
No “comfort” letter rulings
.02 No letter ruling will be issued with respect to an issue that is clearly and adequately
addressed by statute, regulations, decision of a court of appropriate jurisdiction, revenue ruling,
revenue procedure, notice, or other authority published in the Internal Revenue Bulletin.
Not on alternative plans or
hypothetical situations
Ordinarily not on part of
an integrated transaction
.03 A letter ruling will not be issued on alternative plans of proposed transactions or on
hypothetical situations.
.
04 Employee Plans Rulings and Agreements ordinarily will not issue a letter ruling on only
part of an integrated transaction. If, however, a part of a transaction falls under a no-rule area, a
letter ruling on other parts of the transaction may be issued. In this case, before preparing the letter
ruling request, the taxpayer should call the office having jurisdiction for the matters on which the
taxpayer is seeking a letter ruling to discuss whether Employee Plans Rulings and Agreements
will issue a letter ruling on part of the transaction.
Not on partial terminations
of employee plans
.05 Employee Plans Rulings and Agreements will not issue a letter ruling on the partial
termination of an employee plan. However, determination letters involving the partial termination
of an employee plan may be issued. See section 9.09 of this revenue procedure.
Law requires a letter ruling
.06 Employee Plans Rulings and Agreements will issue a letter ruling on prospective or future
transactions if the law or regulations require a determination of the effect of a proposed transaction
for tax purposes.
Issues under consideration
by the PBGC or
the DOL
.07 A letter ruling relating to an issue that is being considered by the PBGC or the DOL, that
involves
the same taxpayer, shall be issued at the discretion of Employee Plans Rulings and
Agreements.

January 2, 2024 230 Bulletin No. 2024–1
Domicile in a foreign
jurisdiction
.08
(1) Employee Plans Rulings and Agreements is ordinarily unwilling to rule in situations in
which a taxpayer or a related party is domiciled or organized in a foreign jurisdiction with which
the United States does not have an effective mechanism for obtaining tax information with respect
to civil tax examinations and criminal investigations, which would preclude Employee Plans
Rulings and Agreements from obtaining information located in such jurisdiction that is relevant to
the analysis or examination of the tax issues involved in the ruling request.
(2) The provisions of section 25.08(1) of this revenue procedure will not apply if the taxpayer
or affected related party (a) consents to the disclosure of all relevant information requested by
Employee Plans Rulings and Agreements in processing the ruling request or in the course of
an examination to verify the accuracy of the representations made and to otherwise analyze or
examine the tax issues involved in the ruling request, and (b) waives all claims to protection of
bank and commercial secrecy laws in the foreign jurisdiction with respect to the information
requested by the Service.
In the event the taxpayer’s or related party’s consent to disclose relevant information or to
waive protection of bank or commercial secrecy is determined by the Service to be ineffective or
of no force and effect, then the Service may retroactively rescind any ruling rendered in reliance
on such consent.
SECTION
26. WHAT
IS THE PROCEDURE
FOR REQUESTING
A LETTER RULING
FROM EMPLOYEE
PLANS RULINGS AND
AGREEMENTS?
General procedures for
requesting a letter ruling
Speci
fic additional
procedures apply to certain
letter ruling requests
.01 The procedures in section 6 of this revenue procedure are generally applicable to requests
for letter rulings.
.02 The following specific revenue procedures and notices supplement the general instructions
for requests described in section 24 of this revenue procedure and apply to requests for a letter
ruling regarding the Code sections and matters listed in this section. These revenue procedures
and notices may be revised or supplemented.
(1) For requests by the plan sponsor of a multiemployer pension plan for approval of an extension
of an amortization period in accordance with § 431(d), see Rev. Proc. 2010-52, 2010-52 IRB 927.
(2) For requests by administrators or sponsors of a defined benefit plan to obtain approval for a
change in funding method, see Rev. Proc. 2017-57.
(3) For requests for the return to the employer of certain nondeductible contributions, see Rev.
Proc. 90-49, 1990-2 CB 620.
(4) For requests for approval of the use of a substitute mortality table in accordance with
§ 430(h)(3)(C), see Rev. Proc. 2017-55.

Bulletin No. 2024–1 231 January 2, 2024
PART IIIB. PROCESSING LETTER RULING REQUESTS
SECTION 27. HOW
DOES EMPLOYEE
PLANS
RULINGS AND
AGREEMENTS HANDLE
LETTER RULING
REQUESTS?
In general
.
01 Employee Plans Rulings and Agreements will issue letter rulings on the matters and under
the circumstances described in section 24 of this revenue procedure and in the manner described
in this section and section 29 of this revenue procedure.
Is not bound by informal
opinion expressed
.02 Employee Plans Rulings and Agreements will not be bound by the informal opinion
expressed by any authorized Service representative under this procedure, and such an opinion
cannot be relied upon as a basis for obtaining retroactive relief under the provisions of § 7805(b).
Will return any letter ruling
request mistakenly sent to
wrong address
Tells taxpayer if request
lacks essential information
during initial contact
.03 A request for a letter ruling sent to EP Determinations will be returned to the sender so that
the taxpayer can submit it to the appropriate office.
.04 If a request for a letter ruling does not comply with all the provisions of this revenue
procedure, the request will be acknowledged, and the Employee Plans Rulings and Agreements
representative will tell the taxpayer during the initial contact which requirements have not been
met.
Information must be
submitted within 30
calendar days
.05 If the request lacks essential information, which may include additional information needed
to satisfy the procedural requirements of this revenue procedure, as well as substantive changes to
transactions or documents needed from the taxpayer, the Employee Plans Rulings and Agreements
representative will inform the taxpayer during the initial contact that the request will be closed if
Employee Plans Rulings and Agreements does not receive the information within 30 calendar days
and extension of time is not granted. See section 27.10 of this revenue procedure for information
on extension of time and instructions on submissions of additional information.
Requires prompt
submission of additional
information requested after
initial contact
.06 Material facts furnished to Employee Plans Rulings and Agreements by telephone or fax,
or orally at a conference, must be promptly confirmed by letter to Employee Plans Rulings and
Agreements. This confirmation and any additional information requested by Employee Plans
Rulings and Agreements that is not part of the information requested during the initial contact
must be furnished within 21 calendar days to be considered part of the request.
Additional information submitted to Employee Plans Rulings and Agreements must be
accompanied by the following declaration: “Under penalties of perjury, I declare that I have
examined this information, including accompanying documents, and, to the best of my
knowledge and belief, the information contains all the relevant facts relating to the request
for the information, and such facts are true, correct, and complete.” This declaration must
be signed in accordance with the requirements in section 6.02(14)(b) of this revenue procedure.
A taxpayer who submits additional factual information on several occasions may provide one
declaration subsequent to all submissions that refers to all submissions.
Encourages use of fax
.07 To facilitate prompt action on letter ruling requests, taxpayers are encouraged to submit
additional information by fax as soon as the information is available. The Employee Plans Rulings
and Agreements representative who requests additional information can provide a telephone

January 2, 2024 232 Bulletin No. 2024–1
Address to send additional
information
number to which the information can be faxed. A copy of this information and signed penalties
of perjury statement, however, must be mailed or delivered to Employee Plans Rulings and
Agreements.
.08 Additional information should be sent to the same address as the original letter ruling
request. See section 31 of this revenue procedure. However, the additional information should
include the name, office symbols, and room number of the Service representative who requested
the information and the taxpayer’s name and the case control number (which the Employee Plans
Rulings and Agreements representative can provide).
Number of copies of
additional information to
be submitted
Extension of 30-day or 21-
day period may be granted
if justified
.09 Generally, a taxpayer needs to submit only one copy of the additional information. However,
in appropriate cases, Employee Plans Rulings and Agreements may request additional copies of
the information.
.10 An extension of the 30-day period under section 27.05 of this revenue procedure or the
21-day period under section 27.06 of this revenue procedure will be granted only if justified in
writing by the taxpayer and approved by the manager of the group to which the case is assigned. A
request for extension should be submitted before the end of the 30-day or 21-day period. If unusual
circumstances close to the end of the 30-day or 21-day period make a written request impractical,
the taxpayer should notify Employee Plans Rulings and Agreements within the 30-day or 21-day
period that there is a problem and that the written request for extension will be coming soon. The
taxpayer will be told promptly of the approval or denial of the requested extension, which will be
confirmed later in writing. If the extension request is denied, there is no right of appeal.
Case closed if taxpayer
does not submit additional
information
.11 If the taxpayer does not follow the instructions for submitting additional information or
requesting an extension within the time provided, a letter ruling will be issued on the basis of
the information on hand, or, if appropriate, no letter ruling will be issued. If Employee Plans
Rulings and Agreements determines not to issue a letter ruling because essential information is
lacking, the case will be closed, and the taxpayer notified in writing. If Employee Plans Rulings
and Agreements receives the information after the letter ruling request is closed, the request may
be reopened and treated as a new request. However, the taxpayer may be required to pay another
user fee before the case can be reopened.
Near the completion of
the ruling process, advises
taxpayer of conclusions
and, if Employee Plans
Rulings and Agreements
will rule adversely,
offers the taxpayer the
opportunity to withdraw
the letter ruling request
May request draft of
proposed letter ruling near
the completion of the ruling
process
.12 Generally, after the conference of right is held and before the letter ruling is issued, the
Employee Plans Rulings and Agreements representative will inform the taxpayer or the taxpayer’s
authorized representative of Employee Plans Rulings and Agreements’ final conclusions on the
issues for which the letter ruling is sought. If Employee Plans Rulings and Agreements is going to
rule adversely, the taxpayer will be offered the opportunity to withdraw the letter ruling request. If
the taxpayer or the taxpayer’s representative does not promptly notify the Employee Plans Rulings
and Agreements representative of a decision to withdraw the ruling request, the adverse letter
will be issued. The user fee will not be refunded for a letter ruling request that is withdrawn. See
section 30.10 of this revenue procedure.
.13 To accelerate issuance of letter rulings, in appropriate cases near the completion of the
ruling process, the Employee Plans Rulings and Agreements representative may request that the
taxpayer or the taxpayer’s representative submit a proposed draft of the letter ruling on the basis
of discussions of the issues. The taxpayer, however, is not required to prepare a draft letter ruling
to receive a letter ruling.
The format of the submission should be discussed with the Employee Plans Rulings and
Agreements representative who requests the draft letter ruling. The representative usually can
provide a sample format of a letter ruling and will discuss the facts, analysis, and letter ruling

Bulletin No. 2024–1 233 January 2, 2024
language to be included. The draft will become part of the permanent files of Employee Plans
Rulings and Agreements.
The proposed letter ruling should be sent to the same address as any additional information and
contain in the transmittal the information that should be included with any additional information
(for example, a penalties of perjury statement is required). See section 27.06 of this revenue
procedure.
SECTION 28. HOW
DOES EMPLOYEE
PLANS RULINGS
AND AGREEMENTS
SCHEDULE
CONFERENCES
WITH
TAXPAYERS?
Schedules a conference if
requested by taxpayer
.
01 A taxpayer may request a conference regarding a letter ruling request. Normally, a conference
is scheduled only if Employee Plans Rulings and Agreements considers it to be helpful in deciding
the case or if an adverse decision is indicated. If conferences are being arranged for more than one
request for a letter ruling involving the same taxpayer, they will be scheduled so as to cause the
least inconvenience to the taxpayer. A taxpayer who wants to have a conference on the issue or
issues involved should indicate this in writing when, or soon after, filing the request.
If a conference has been requested, the taxpayer will be notified by telephone, if possible, of
the time and place of the conference, which must then be held within 21 calendar days after this
contact. Instructions for requesting an extension of the 21-day period and notifying the taxpayer
or the taxpayer’s representative of Employee Plans Rulings and Agreements’ approval or denial
of the request for extension are the same as those described in section 27.10 of this revenue
procedure regarding providing additional information.
Permits taxpayer one
conference of right
.02 A taxpayer is entitled, as a matter of right, to only one conference, except as described under
section 28.05 of this revenue procedure. This conference normally will be held at the group level
and will be attended by a person who, at the time of the conference, has the authority to sign the
letter ruling in his or her own name or for the group manager.
If more than one group has taken an adverse position on an issue in a letter ruling request, or if
the position ultimately adopted by one group will affect that adopted by another, a representative
from each group with the authority to sign in his or her own name or for the group manager will
attend the conference. If more than one subject is to be discussed at the conference, the discussion
will constitute a conference on each subject.
To have a thorough and informed discussion of the issues, the conference usually will be held
after the group has had an opportunity to study the case. However, at the request of the taxpayer,
the conference of right may be held earlier.
No taxpayer has a right to appeal the action of a group to any other official of the Service.
But see section 28.05 of this revenue procedure for situations in which the Service may offer
additional conferences.
Disallows verbatim
recording of conferences
.03 Because conference procedures are informal, no tape, stenographic, or other verbatim
recording of a conference may be made by any party.

January 2, 2024 234 Bulletin No. 2024–1
Makes tentative
recommendations on
substantive issues
.
04 The senior Employee Plans Rulings and Agreements representative present at the conference
ensures that the taxpayer has the opportunity to present views on all the issues in question. A
Service representative explains Employee Plans Rulings and Agreements’ tentative decision on
the substantive issues and the reasons for that decision. If the taxpayer asks Employee Plans
Rulings and Agreements to limit the retroactive effect of any letter ruling or limit the revocation
or modification of a prior letter ruling, an Employee Plans Rulings and Agreements representative
will discuss the recommendation concerning this issue and the reasons for the recommendation.
However, the representatives will not make a commitment regarding the conclusion that Employee
Plans Rulings and Agreements intends to adopt.
May offer additional
conferences
.05 Employee Plans Rulings and Agreements will offer the taxpayer an additional conference
if, after the conference of right, an adverse holding is proposed, but on a new issue, or on the same
issue but on different grounds from those discussed at the first conference. There is no right to
another conference if a proposed holding is reversed at a higher level with a result less favorable
to the taxpayer if the grounds or arguments on which the reversal is based were discussed at the
conference of right.
The limit on the number of conferences to which a taxpayer is entitled does not prevent Employee
Plans Rulings and Agreements from offering additional conferences, including conferences with
an official higher than the group level, if Employee Plans Rulings and Agreements determines
they are needed. Such conferences are not offered as a matter of course simply because the group
has reached an adverse decision. In general, conferences with higher level officials are offered
only if Employee Plans Rulings and Agreements determines that the case presents significant
issues of tax policy or tax administration and that the consideration of these issues would be
enhanced by additional conferences with the taxpayer.
Requires written
confirmation of information
presented at conference
.06 The taxpayer should furnish to Employee Plans Rulings and Agreements any additional data,
reasoning, precedents, etc., that were proposed by the taxpayer and discussed at the conference
but not previously or adequately presented in writing. The taxpayer must furnish the additional
information within 21 calendar days from the date of the conference. See section 27.06 of this
revenue procedure for instructions on submission of additional information. If the additional
information is not received within that time, a ruling will be issued on the basis of the information
on hand or, if appropriate, no ruling will be issued.
Procedures for requesting an extension of the 21-day period and notifying the taxpayer or
the taxpayer’s representative of Employee Plans Rulings and Agreements’ approval or denial of
the requested extension are the same as those stated in section 27.10 of this revenue procedure
regarding submitting additional information.
May schedule a pre-
submission conference
.07 Sometimes it will be advantageous to both Employee Plans Rulings and Agreements and
the taxpayer to hold a conference before the taxpayer submits the letter ruling request to discuss
substantive or procedural issues relating to a proposed transaction. These conferences are held
only: if the identity of the taxpayer is provided to Employee Plans Rulings and Agreements if
the taxpayer actually intends to make a request, if the request involves a matter on which a letter
ruling is ordinarily issued, and at the discretion of Employee Plans Rulings and Agreements and as
time permits. For example, a pre-submission conference will not be held on an issue if, at the time
the pre-submission conference is requested, the identical issue is involved in the taxpayer’s return
for an earlier period and that issue is being examined. See section 24 of this revenue procedure.
Generally, the taxpayer will be asked to provide a statement of whether the issue is an issue on
which a letter ruling is ordinarily issued and a draft of the letter ruling request or other detailed
written statement of the proposed transaction, issue(s), and legal analysis before the pre-submission
conference. If the taxpayer’s representative will attend the pre-submission conference, a power

Bulletin No. 2024–1 235 January 2, 2024
of attorney form is required. A Form 2848, Power of Attorney and Declaration of Representative,
must be used to provide the representative’s authorization.
Any discussion of substantive issues at a pre-submission conference is advisory only, is not
binding on the Service, and cannot be relied upon as a basis for obtaining retroactive relief under
the provisions of § 7805(b). See section 3.06(2) of this revenue procedure. A letter ruling request
submitted following a pre-submission conference will not necessarily be assigned to the group
that held the pre-submission conference.
.08 A taxpayer may request that a conference of right be held by telephone. If the request is
approved, the taxpayer will be advised when to call the Employee Plans Rulings and Agreements
representatives (not a toll-free call).
May schedule a conference
to be held by telephone
SECTION 29. WHAT
EFFECT WILL A LETTER
RULING HAVE?
Has same effect as a
determination letter
.
01 Except as described in this section 29, a letter ruling issued by Employee Plans Rulings and
Agreements has the same effect as a determination letter ruling issued to a taxpayer under Part II
of this revenue procedure.
Will not apply to another
taxpayer
Will be used by the Service
in examining the taxpayer’s
return
.02 A taxpayer may not rely on a letter ruling issued to another taxpayer. See § 6110(k)(3).
.03 When determining a taxpayer’s liability, the Service must ascertain whether—
(1) the conclusions stated in the letter ruling are properly reflected in the return;
(2) the representations upon which the letter ruling was based reflected an accurate statement
of the material facts;
(3) the transaction was carried out substantially as proposed; and
(4) there has been any change in the law that applies to the period during which the transaction
or continuing series of transactions were consummated.
May be revoked or modified
if found to be in error
.04 A letter ruling found to be in error or not in accord with the current views of the Service
may be revoked or modified, unless it was part of a closing agreement as described in section 3.03
of this revenue procedure. If a letter ruling is revoked or modified, the revocation or modification
applies to all years open under the period of limitation unless a request to limit the retroactive effect
of a revocation or modification has been granted under § 7805(b). A request to limit the retroactive
revocation or modification of a letter ruling issued by Employee Plans Rulings and Agreements
should be submitted to the agent or specialist assigned to the case, and should otherwise follow
the procedures described in section 23.08 of this revenue procedure.
A letter ruling may be revoked or modified by—

January 2, 2024 236 Bulletin No. 2024–1
(1) a letter giving notice of revocation or modification to the taxpayer to whom the letter ruling
was issued;
(2) the enactment of legislation or ratification of a tax treaty;
(3) a decision of the United States Supreme Court;
(4) the issuance of temporary or final regulations; or
(5) the issuance of a revenue ruling, revenue procedure, notice, or other statement published in
the Internal Revenue Bulletin.
Consistent with these provisions, if a letter ruling relates to a continuing action or a series of
actions, it will ordinarily be applied until any one of the events described above occurs or until the
letter ruling is specifically withdrawn by the Service.
Publication of a notice of proposed rulemaking will not affect the application of any letter
ruling issued under this revenue procedure.
If a letter ruling is revoked or modified by a letter to the taxpayer, the letter will state whether the
revocation or modification is retroactive. If a letter ruling is revoked or modified by the issuance of
final or temporary regulations or by the publication of a revenue ruling, revenue procedure, notice,
or other statement in the Internal Revenue Bulletin, the document may contain a statement as to
its retroactive effect on letter rulings.
Letter ruling revoked or
modified based on material
change in facts applied
retroactively
.05 The revocation or modification of a letter ruling will be applied retroactively to the taxpayer
for whom the letter ruling was issued or to a taxpayer whose tax liability was directly involved in
the letter ruling if—
(1) there was a misstatement or omission of controlling facts;
(2) the facts at the time of the transaction are materially different from the controlling facts on
which the letter ruling was based; or
(3) the transaction involves a continuing action or series of actions and the controlling facts
change during the course of the transaction.
Not otherwise generally
revoked or modified
retroactively
.06 If the revocation or modification of a letter ruling occurs, for reasons other than a change in
facts as described in section 29.05 of this revenue procedure, the revocation or modification will
generally not be applied retroactively to the taxpayer for whom the letter ruling was issued or to a
taxpayer whose tax liability was directly involved in the letter ruling provided that—
(1) there was no change in the applicable law;
(2) the letter ruling was originally issued for a proposed transaction; and

Bulletin No. 2024–1 237 January 2, 2024
Will not apply to a similar
transaction in same year or
any other year
(3) the taxpayer directly involved in the letter ruling acted in good faith in relying on the
letter ruling, and revoking or modifying the letter ruling retroactively would be to the taxpayer’s
detriment.
If a letter ruling is revoked or modified by a letter with retroactive effect, the letter will, except
in fraud cases, state the grounds on which the letter ruling is being revoked or modified and
explain the reasons why it is being revoked or modified retroactively.
.07 A letter ruling issued by Employee Plans Rulings and Agreements on a particular transaction
represents a holding of the Service on that transaction only. It will not apply to a similar transaction
in the same year or any other year. Except in unusual circumstances, the application of that letter
ruling to the transaction will not be affected by the later issuance of regulations (either temporary
or final) if conditions (1) through (3) in section 29.06 of this revenue procedure are met.
Retroactive effect of
revocation or modification
applied to a continuing
action or series of actions
May be retroactively
revoked or modified if the
transaction is completed
without reliance on the
letter ruling
Taxpayer may request that
retroactivity be limited
.08 If a letter ruling is issued by Employee Plans Rulings and Agreements covering a continuing
action or series of actions and the letter ruling is later found to be in error or no longer in accord with
the position of the Service, the Service ordinarily will limit the retroactive effect of revocation or
modification to a date that is not earlier than that on which the letter ruling is revoked or modified.
.09 A taxpayer is not protected against retroactive revocation or modification of a letter ruling
involving a transaction completed before the issuance of the letter ruling or involving a continuing
action or series of actions occurring before the issuance of the letter ruling, because the taxpayer
did not enter into the transaction relying on a letter ruling.
.10 Under § 7805(b), the Service may prescribe the extent to which a revocation or modification
of a letter ruling will be applied without retroactive effect. See section 23.08 of this revenue
procedure for further explanation of the procedures for requesting relief under § 7805(b).
PART IV. USER FEES
SECTION
30. WHAT
ARE THE USER FEE
REQUIREMENTS FOR
REQUESTING ADVICE
FROM EMPLOYEE
PLANS RULINGS AND
AGREEMENTS?
Legislation authorizing user
fees
.01 Section 7528 directs the Secretary of the Treasury or a delegate (the “Secretary”) to
establish a program requiring the payment of user fees for requests to Employee Plans Rulings and
Agreements for letter rulings, opinion letters, determination letters, and similar requests. The fees
charged under the program: (1) are to vary according to categories or subcategories established
by the Secretary; (2) are to be determined after considering the average time for, and difficulty
of, complying with requests in each category and subcategory; and (3) are payable in advance.
Section 7528(b)(3) directs the Secretary to provide for exemptions and reduced fees under the
program as the Secretary determines to be appropriate, but the average fee applicable to each
category may not be less than the amount specified in § 7528.
Requests to which user fees
apply
.02 In general, user fees apply to all requests for letter rulings, opinion letters, determination
letters, advisory letters, and compliance statements submitted by or on behalf of taxpayers,
sponsoring organizations or other entities as described in this revenue procedure. Requests to
which a user fee is applicable must be accompanied by the appropriate fee as determined from the

January 2, 2024 238 Bulletin No. 2024–1
Requests and other actions
that do not require the
payment of a user fee
fee schedule set forth in Appendix A of this revenue procedure. The fee may be refunded in limited
circumstances as set forth in section 30.10 of this revenue procedure.
.03 Actions that do not require the payment of a user fee include the following:
(1) Elections pertaining to automatic extensions of time under § 301.9100-1;
(2) Use of forms that are not to be filed with the Service (for example, no user fee is required in
connection with the use of Form 5305, Traditional Individual Retirement Trust Account, or Form
5305–A, Traditional Individual Retirement Custodial Account, to adopt an individual retirement
account under § 408(a));
(3) In general, plan amendments whereby sponsors amend their plans by adopting, word-for-
word, the model language set forth in a revenue procedure which states that the amendment should
not be submitted to the Service and that the Service will not issue new opinion, advisory, ruling or
determination letters for plans that are amended solely to add the model language; and
(4) Change in accounting period permitted by a published revenue procedure that permits an
automatic change without prior approval of the Commissioner.
Exemptions from the user
fee requirements
.04 The following exemptions, and only these exemptions, apply to the user fee requirements.
No user fees are charged to:
(1) Departments, agencies, or instrumentalities of the United States that certify that they are
seeking a letter ruling, determination letter, opinion letter or similar letter on behalf of a program
or activity funded by federal appropriations. The fact that a user fee is not charged has no bearing
on whether an applicant is treated as an agency or instrumentality of the United States for purposes
of any provision of the Code except for § 7528.
(2) Eligible employers within the meaning of § 7528(b)(2)(C)(ii) who request a determination
letter with respect to a qualified plan within the first five plan years or, if later, the end of any
remedial amendment period with respect to the plan that begins within the first five plan years. See,
Instructions to Form 8717, User Fee for Employee Plans Determination Letter Request, and Notice
2002-1, 2002-1 CB 283, as amplified by Notice 2003-49, 2003-2 CB 294, and Notice 2017-1.
User Fees under EPCRS
.05 User fees for submissions under VCP are set forth in Appendix A of this revenue procedure.
For further guidance on EPCRS, see Rev. Proc. 2021-30.
Requests involving multiple
offices, fee categories,
issues, transactions, or
entities
.06
(1) Requests involving several offices. If a request dealing with only one transaction involves
more than one of the offices within the Service (for example, one issue is under the jurisdiction
of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and
Employment Taxes) and another issue is under the jurisdiction of the Commissioner (Tax Exempt
and Government Entities Division), the taxpayer is only responsible for the payment of the single
highest fee that could be charged by any of the offices involved. See Rev. Proc. 2024-1, this
Bulletin, for the user fees applicable to issues under the jurisdiction of the Office of Associate Chief
Counsel (Corporate), the Office of Associate Chief Counsel (Financial Institutions and Products),
the Office of Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief
Counsel (Passthroughs and Special Industries), the Office of Associate Chief Counsel (Procedure

Bulletin No. 2024–1 239 January 2, 2024
and Administration), the Office of Associate Chief Counsel (International), or the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes).
(2) Requests involving several fee categories. If a request dealing with only one transaction
involves more than one fee category, the taxpayer is responsible only for payment of the single
highest fee that could be charged for any of the categories involved.
(3) Requests involving several issues. A request is treated as one request if the request deals with
only one transaction but involves several issues. In such instances, only one fee applies; namely,
the fee that applies to the particular category or subcategory involved. The addition of a new issue
relating to the same transaction will not result in an additional fee unless the issue places the
transaction in a higher fee category.
(4) Requests involving several unrelated transactions. In situations in which: (a) a request
involves several transactions or (b) a request for a change in accounting period involves several
unrelated items, each transaction or item is treated as a separate request. As a result, a separate fee
will apply for each unrelated transaction or item. An additional fee also will apply if the request is
changed by the addition of an unrelated transaction or item not contained in the initial submission.
As a result, a separate fee will apply for each unrelated transaction or item.
(5) Requests for separate letter rulings for several entities. Each entity involved in a transaction
that desires a separate letter ruling in its own name must pay a separate fee. Payment of a separate
fee is required regardless of whether the transaction or transactions may be viewed as related.
Method of payment
.07
(1) Payment of user fees for determination letter applications. User fees for determination letter
applications must be paid in the appropriate amount by using www.pay.gov, utilizing the payment
methods available on the website. DO NOT use Form 8717 to submit user fee on applications
submitted electronically.
(2) Payment of VCP user fees. User fees should be made using the payment methods available
on www.pay.gov. The Service no longer accepts paper submissions under VCP. See Rev. Proc.
2021-30 for detailed procedures on the VCP submission process.
(3) Payment of user fees for pre-approved plan submissions and letter rulings. Each request to
Employee Plans Rulings and Agreements for a letter ruling, opinion letter, or advisory letter must
be accompanied by a check, payable to the United States Treasury, in the appropriate amount.
Taxpayers should not send cash. The payment of user fees for letter rulings and opinion letter and
advisory letter applications may not be made on www.pay.gov.
The check may be converted to an electronic fund transfer. “Electronic fund transfer” is the term
used to refer to the process in which the Service electronically instructs the financial institution
holding the funds to transfer funds from the account named on the check to the United States
Treasury account, rather than processing the check. By sending a completed, signed check to the
Service, the Service is authorized to copy the check and to use the account information from the
check to make an electronic fund transfer from the account for the same amount as the check. If
the electronic fund transfer cannot be processed for technical reasons, the Service is authorized to
process the copy of the check.
The electronic fund transfer from an account will usually occur within 24 hours, which is faster
than a check is normally processed. Therefore, it is necessary to ensure there are sufficient funds

January 2, 2024 240 Bulletin No. 2024–1
Transmittal forms
available in the checking account when the check is sent to the Service. The check will not be
returned to the applicant from its financial institution.
.08
(1) Determination Letter applications must be made to the Service using www.pay.gov using
the applicable Form 5300 series application. Form 8717-A, User Fee for Employee Plan Opinion
Letter Requests are intended to be used as attachments to certain opinion letter, and advisory
letter applications. Space is reserved for the attachment of the applicable user fee check on
Form 8717-A. No similar form has been designed to be used in connection with requests for
letter rulings. Do not use Form 8717 for VCP submissions. Instead, see section 30.08(2) of this
revenue procedure.
(2) VCP submissions must be made to the Service using www.pay.gov, on Form 8950, Application
for Voluntary Correction Program (VCP) Submission under the Employee Plans Compliance
Resolution System (EPCRS), embedded in www.pay.gov. If a VCP submission is made to the
Service but the user fee payment did not go through or is less than the applicable amount, Form
8951, Additional User Fee Payment for Open Application for Voluntary Correction Program (VCP),
embedded in www.pay.gov, should be submitted to make the new payment. A duplicate Form 8950
should not be submitted. Requests for a VCP pre-submission conference must also be made via
www.pay.gov by submitting a Form 8950. See section 10.01(2) of Rev. Proc. 2021-30.
Effect of nonpayment
or payment of incorrect
amount
.09 Except as provided in Part II of this revenue procedure, it will be the general practice of
Employee Plans Rulings and Agreements that:
(1) The respective offices within Employee Plans Rulings and Agreements that are responsible
for issuing letter ruling or determination letters will exercise discretion in deciding whether to
immediately return submissions that are not accompanied by a correct user fee. In those instances
in which the submission is not immediately returned, the requester will be contacted and given
a reasonable period of time to submit the proper fee. If the proper fee is not received within a
reasonable amount of time, the entire submission will then be returned. However, the respective
offices of Employee Plans Rulings and Agreements, in their discretion, may defer substantive
consideration of a submission until proper payment has been received.
(2) An application for an opinion or advisory letter will not be returned merely because Form
8717-A was not attached.
(3) The return of a submission to the requester may adversely affect substantive rights if the
submission is not perfected and resubmitted to Employee Plans Rulings and Agreements within
30 days of the date of the cover letter returning the submission.
(4) If a check is for more than the correct amount for Form 8717-A, per Appendix A of this
revenue procedure, the submission will be accepted, and the amount of the excess payment will
be returned to the requester.
(5) If the user fee included with the VCP submission is less than the user fee required by
Appendix A or if no fee is submitted, the submission may not be processed.
Refunds of user fees
.10 In general, the user fee will not be refunded unless the Service declines to rule or make a
determination on all issues for which a ruling or determination letter is requested.

Bulletin No. 2024–1 241 January 2, 2024
(1) The following situations are examples in which the fee will not be refunded:
(a) The request for a letter ruling or determination letter is withdrawn at any time subsequent
to its receipt by the Service, unless the only reason for withdrawal is that the Service has advised
the requester that a higher user fee than was sent with the request is applicable and the requester
is unwilling to pay the higher fee. For example, no fee will be refunded in cases in which the
taxpayer has been advised that a proposed adverse ruling is contemplated and subsequently
withdraws its submission.
(b) The request is procedurally deficient, although accompanied by the proper fee or an
overpayment, and it is not timely perfected upon request. If there is a failure to timely perfect the
request, the case will be considered closed and the failure to perfect will be treated as a withdrawal
for purposes of this revenue procedure.
(c) In the case of a request for a letter ruling, if the case has been closed by Employee Plans
Rulings and Agreements because essential information has not been submitted timely, the request
may be reopened and treated as a new request. However, the requester must pay another user fee
before the case can be reopened. See section 27.11 of this revenue procedure. In the case of a
request for a determination letter, if the case has been closed by EP Determinations because the
requested information has not been timely submitted, the case will be closed, and the user fee will
not be refunded. See section 10.11 of this revenue procedure.
(d) A letter ruling, determination letter, etc., is revoked in whole or in part at the initiative of the
Service. The fee paid at the time the original letter ruling, determination letter, etc., was requested
will not be refunded.
(e) The request contains several issues and the Service rules on some, but not all, of the issues.
The highest fee applicable to the issues on which the Service rules will not be refunded.
(f) The requester asserts that a letter ruling the requester received covering a single issue is
erroneous or not responsive (other than an issue on which the Service has declined to rule) and
requests reconsideration. The Service, upon reconsideration, does not agree that the letter ruling
is erroneous or is not responsive.
(g) The situation is the same as described in subparagraph (f) of this section 30.10(1) except
that the letter ruling covered several unrelated transactions. The Service, upon reconsideration,
does not agree with the requester that the letter ruling is erroneous or is not responsive for all
the transactions, but does agree that it is erroneous as to one or more of the transactions. The fee
accompanying the request for reconsideration will not be refunded except to the extent applicable
to any transaction for which the Service agrees the letter ruling was in error.
(h) The request is for a supplemental letter ruling, determination letter, etc., concerning a change
in facts (whether significant or not) relating to the transaction on which the Service ruled.
(i) The request is for reconsideration of an adverse or partially adverse letter ruling or a final
adverse determination letter, and the taxpayer submits arguments and authorities not submitted
before the original letter ruling or determination letter was issued.
(2) The following situations are examples in which the user fee will be refunded:

January 2, 2024 242 Bulletin No. 2024–1
(a) In a situation to which section 30.10(1)(i) of this revenue procedure does not apply, the
taxpayer asserts that a letter ruling the taxpayer received covering a single issue is erroneous
or is not responsive (other than an issue on which the Service declined to rule) and requests
reconsideration. Upon reconsideration, the Service agrees that the letter ruling is erroneous or is
not responsive. The fee accompanying the taxpayer’s request for reconsideration will be refunded.
(b) In a situation to which section 30.10(1)(i) of this revenue procedure does not apply, the
requester requests a supplemental letter ruling, determination letter, etc., to correct a mistake that
Employee Plans Rulings and Agreements agrees it made in the original letter ruling, determination
letter, etc., such as a mistake in the statement of facts or in the citation of a Code section. Once
Employee Plans Rulings and Agreements agrees that it made a mistake, the fee accompanying the
request for the supplemental letter ruling, determination letter, etc., will be refunded.
(c) The taxpayer requests and is granted relief under § 7805(b) in connection with the revocation,
in whole or in part, of a previously issued letter ruling. The fee accompanying the request for relief
will be refunded.
(d) In a situation to which section 30.10(1)(b) of this revenue procedure would otherwise apply,
except that Employee Plans Rulings and Agreements does not request perfection of the procedural
deficiencies in the application but rather does not accept the application and returns it to the
requester, the fee accompanying the request will be returned or refunded.
(e) In a situation to which section 30.10(1)(e) of this revenue procedure applies, the requester
requests reconsideration of the Service’s decision not to rule on an issue. Once Employee Plans
Rulings and Agreements agrees to rule on the issue, the fee accompanying the request for
reconsideration will be refunded.
(3) VCP Submissions. For refunds relating to VCP submissions, see Rev. Proc. 2021-30, section
10.07(2).
If the matter involves primarily:Mark for the attention of:
Employee plans letter ruling requests and all other employee plans matters han-
dled by Employee Plans Rulings and Agreements
Employee Plans Rulings and Agreements
Opinion letter and advisory letter requests pursuant to Rev. Proc. 2013-22 and
Rev. Proc. 2021-37
Area Manager, EP Determinations
Employee plans determination letter requests and opinion letter requests pursuant
to Rev. Proc. 2017-41
Area Manager, EP Determinations
Notwithstanding the above, user fees associated with submissions made under VCP are fixed,
apply to all plan sponsors, and generally will not be refunded. However, if a taxpayer believes it
Request for reconsideration
of user fee
.11 A taxpayer that believes the user fee charged by Employee Plans Rulings and Agreements for
its request for a letter ruling, determination letter, etc., is either not applicable or incorrect and wishes
to receive a refund of all or part of the amount paid (see section 30.10 of this revenue procedure)
may request reconsideration of the user fee and, if desired, the opportunity for an oral discussion
by sending a letter to the Service at the applicable Post Office Box or other address provided in
section 31 of this revenue procedure. Both the incoming envelope and the letter requesting such
reconsideration should be prominently marked “USER FEE RECONSIDERATION REQUEST.”
No user fee is required for these requests. The request must be marked for the attention of the
appropriate unit as listed in the table below.

Bulletin No. 2024–1 243 January 2, 2024
submitted an incorrect fee relating to a VCP submission, the taxpayer should contact the Service
employee who is working the case to determine whether a partial refund or additional payment
is applicable. If the taxpayer is not in contact with a specific Service employee with regard to the
taxpayer’s submission, the taxpayer may call the VCP Case Status telephone number at (626) 927-
2011. If there is a disagreement as to the fee that applies to a specific VCP case, the matter may be
discussed with the Service employee’s manager.
SECTION 31. WHERE
TO SUBMIT REQUESTS
FOR LETTER RULINGS,
OPINION LETTERS,
ADVISORY LETTERS,
DETERMINATION
LETTERS, AND
COMPLIANCE
STATEMENTS FROM
EMPLOYEE PLANS
RULINGS AND
AGREEMENTS?
Letter rulings and opinion
letters
.
01 Requests should be mailed to the appropriate address provided in this section 31.01.
(1) Employee plans letter rulings under Rev. Procs. 87–50, 90–49, 2003–16, 2010–52, 2017-55,
2017-57, or this revenue procedure:
• Internal Revenue Service
• Attention: EP Letter Rulings
• P.O. Box 12192
• TE/GE Stop 31A Team 105
• Covington, KY 41012-0192
(2) Employee plan opinion letters under Rev. Procs. 87–50, 97–29, 98–59, or 2010–48:
• Internal Revenue Service
• Attention: EP Opinion Letters
• P.O. Box 12192
• TE/GE Stop 31A Team 105
• Covington, KY 41012-0192
Announcement 2022-6 temporarily suspends the opinion letter program for prototype IRAs
(traditional, Roth and SIMPLE IRAs), SEPs (including salary reduction SEPs (SARSEPs)), and
SIMPLE IRA plans.
Note: Hand-delivered requests must be marked RULING REQUEST SUBMISSION. The
delivery should be made to the following address between the hours of 8:30 a.m. and 4:00 p.m.,
where a receipt will be given:

January 2, 2024 244 Bulletin No. 2024–1
• Courier’s Desk
• Internal Revenue Service
• Attention: EP Letter Rulings
• TE/GE Stop 31A Team 105
• 7940 Kentucky Drive
• Florence, KY 41042
Determination letters—
electronic submissions only
.02
Requests for determination letters on the qualified status of employee plans under § 401, 403(a),
409, or 4975(e)(7), whether a plan meets the requirements of § 403(b), and the exempt status of
any related trust under § 501 are handled by the EP Determinations Office. These requests must be
submitted on www.pay.gov and may not be mailed to the Service. If a paper submission is mailed,
the submission will be returned to the applicant, including any submitted paper checks.
Opinion and advisory
letters
.03
(1) The following types of requests and applications are handled by EP Determinations and
should be sent to the Service at the address shown below:
(a) requests for opinion letters on the form of pre-approved employee plans under § 401 or
403(a) for the third six-year remedial amendment cycle pursuant to Rev. Proc. 2017-41 and for
the fourth six-year remedial amendment cycle (and subsequent cycles) pursuant to Rev. Proc.
2023-37; and
(b) requests for § 403(b) prototype opinion letters and for § 403(b) VS advisory letters for
§ 403(b) pre-approved plans under Rev. Proc. 2013–22:
• Internal Revenue Service
• Attn. Pre-Approved Plans Coordinator
• P.O. Box 2508
• Room 6-403: Group 7521
• Cincinnati, OH 45201
(c) requests of § 403(b) pre-approved plans for opinion letters under Rev. Proc. 2021-37:
• Internal Revenue Service
• Attn. Pre-Approved Plans Coordinator
• P.O. Box 2508
• Room 6-403: Group 7521
• Cincinnati, OH 45201

Bulletin No. 2024–1 245 January 2, 2024
(2) Applications shipped by Express Mail or a delivery service for all the above except for pre-
approved employee plans should be sent to:
• Internal Revenue Service
• Attention: EP Determination Letters
• TE/GE Stop 31A Team 105
• 7940 Kentucky Drive
• Florence, KY 41042
(3) Applications shipped by Express Mail or a delivery service for pre-approved employee
plans should be sent to:
• Internal Revenue Service
• Attn: Pre-Approved Plans Coordinator
• 550 Main Street
• Room 6-403: Group 7521
• Cincinnati, OH 45202

VCP compliance statements
– electronic submissions
only
.04
VCP submissions (including requests for pre-submission conferences) may not be mailed to the
Service. If this occurs, the submissions will be returned to the applicant, including any submitted
paper checks. VCP submissions, including payment of the user fee, are made to the Service on
www.pay.gov. For further details, see Form 8950 instructions and sections 10 and 11 of Rev. Proc.
2021-30.
SECTION 32. WHAT
IS THE EFFECT OF
THIS REVENUE
PROCEDURE ON OTHER
DOCUMENTS?
SECTION 33. EFFECTIVE
DATE
Rev. Proc. 2023-4 is superseded.
.01 In general. Except as provided in section 33.02, this revenue procedure is effective January
2, 2024.
.02 User fees. Effective July 1, 2024, certain user fees in Appendix A of this revenue procedure
will increase.
SECTION 34.
P
APERWORK
REDUCTION ACT
The collections of information contained in this revenue procedure have been reviewed and
approved by the Office of Management and Budget in accordance with the Paperwork Reduction
Act (44 U.S.C. § 3507) under control number 1545-1520.

January 2, 2024 246 Bulletin No. 2024–1
An agency may not conduct or sponsor, and a person is not required to respond to, a collection
of information unless the collection of information displays a valid OMB control number.
The collections of information in this revenue procedure are in sections 6.02, 6.03, 6.05, 6.06,
10.03, 10.08, 10.11, 10.14, 10.15, 10.17, 11.04, 16, 17, 18, 19A, 19B, 20A, 20B, 21.02, 22.03,
23.02, 23.08, 27.05, 27.06, 27.07, 27.08, 27.09, 27.10, 27.13, 28.01, 28.06, 28.07, and 29.10 of
this revenue procedure, and in Appendices C, E, and F of this revenue procedure. This information
is required to evaluate and process the request for a letter ruling or determination letter, and with
respect to determination letters, information collected will be used to determine whether a plan
is entitled to favorable tax treatment as a qualified plan. In addition, this information will be used
to help the Service delete certain information from the text of the letter ruling or determination
letter before it is made available for public inspection, as required by §§ 6110 and 6104. The
collections of information are required to obtain a letter ruling or determination letter. The likely
respondents are individuals, businesses or other for-profit institutions, tax exempt organizations,
and government entities.
The estimated total annual reporting and/or recordkeeping burden with respect to letter ruling
requests is 769 hours. The estimated total annual reporting and/or recordkeeping burden with
respect to determination letters is 38,067 hours.
The estimated annual burden per respondent/recordkeeper varies from 15 minutes to 40 hours,
depending on individual circumstances and the type of request involved, with an estimated average
burden of 6.01 hours for letter ruling requests and 3.02 hours for determination letter requests.
The estimated number of respondents and/or recordkeepers is 128 for letter rulings and 12,605 for
determination letters.
For letter rulings, the estimated annual frequency of responses is one request per applicant,
except that a taxpayer requesting a letter ruling may also request a pre-submission conference.
For determination letters, the estimated annual frequency of responses (used for reporting
requirements only) is once every three years.
Books or records relating to a collection of information must be retained as long as their contents
may become material in the administration of any internal revenue law. Generally, tax returns and
tax return information are confidential, as required by § 6103.
DRAFTING
INFORMATION
The principal author of this revenue procedure is Angelique Carrington of the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes).
For further information regarding submission and processing of requests under this revenue
procedure, contact Robin Joecken, Employee Plans, at 513-975-6365 (not a toll-free number).

Bulletin No. 2024–1 247 January 2, 2024
APPENDIX A
SCHEDULE OF USER FEES
The amount of the user fee payable with respect to each category or subcategory of submission is as set forth in the following schedule.
CATEGORYUSER FEE
.01 Letter ruling requests
Before July 1,
2024
After June 30,
2024
(1) Computation of exclusion for annuitant under § 72$1,000$1,000
(2) Change in plan year (Form 5308, Request for Change in Plan/Trust Year)
$1,000$1,000
Note: No user fee is required if the requested change is permitted to be made pursuant to the proce-
dure for automatic approval set forth in Rev. Proc. 87-27, 1987-1 CB 769. In such a case, Form 5308
should not be submitted to the Service.
(3) Five-Year Automatic Extension of the Amortization Period$7,500$7,500
(4) All other letter rulings under jurisdiction of the Employee Plans Office (see section 24.01 of this
revenue procedure)
$12,500$12,500
.02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPs, SIMPLE
IRAs, SIMPLE IRA Plans, Roth IRAs, and dual-purpose IRAs (until further notice, Announcement
2022-6 temporarily suspends the issuance of opinion letters on IRAs)
$2,500$2,500
Note: If a mass submitter submits, in any 12-month period ending January 31, more than 300 appli-
cations on behalf of word-for-word adopters of prototype IRAs or prototype dual-purpose IRAs with
respect to a particular plan document, only the first 300 such applications will be subject to the fee;
no fee will apply to those in excess of the first 300 such applications submitted within the 12-month
period.
.03 Opinion letters on master and prototype plans submitted pursuant to Rev. Proc. 2015-36
(§ 401(a))
(1) Assumption of sponsorship of an approved M&P plan, without any amendment to the plan doc-
ument, by a new entity, as evidenced by a change of employer identification number, per basic
plan document
$300$300
(2) Change in name and/or address of sponsor of an approved M&P plan, per basic plan documentNoneNone
.04 Advisory letters on VS plans submitted pursuant to Rev. Proc. 2015-36 (§ 401(a))
(1) Assumption of sponsorship of an approved VS plan, without any amendment to the plan doc-
ument, by a new entity, as evidenced by a change of employer identification number, per basic
plan document
$300$300
(2) Change in name and/or address of practitioner of an approved VS specimen plan, per basic plan
document
NoneNone
.05 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2017-41(§ 401(a))
(1) Provider’s word-for-word adoption of mass submitter’s basic plan document per adoption agree-
ment or single document plan
$300$300
(2) Assumption of sponsorship of a pre-approved plan, without any amendment to the plan docu-
ment, by a new entity, as evidenced by a change of employer identification number, per basic
plan document
$300$300
(3) Change in name and/or address of a provider of a pre-approved plan per basic plan documentNoneNone
.06 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc 2021-37 (§ 403(b))
(1) Mass submitter and non-mass submitter plans with adoption agreements
(a) per basic plan document, with one adoption agreement$16,000$20,000
(b) per each additional adoption agreement$11,000$15,000
(2) Mass submitter and non-mass submitter single document plans (no adoption agreements)
(a) per each single document plan$28,000$32,000

January 2, 2024 248 Bulletin No. 2024–1
CATEGORYUSER FEE
(3) Provider’s word-for-word adoption of mass submitter’s basic plan document per adoption agree-
ment or single document plan
$300$300
(4) Provider’s minor modification of mass submitter’s basic plan document per adoption agreement
or single document plan
$1,000$1,000
(5) Assumption of sponsorship of a pre-approved plan, without any amendment to the plan docu-
ment, by a new entity, as evidenced by a change of employer identification number, per basic
plan document
$300$300
(6) Change in name and/or address of a provider of a pre-approved plan per basic plan documentNoneNone
.07 Opinion letters on § 403(b) prototype plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-
28
(1) Section 403(b) prototype plan of a word-for-word identical adopter of a § 403(b) prototype mass
submitter’s basic plan document, per adoption agreement
$300$300
(2) Section 403(b) prototype plan of a minor modifier of a § 403(b) prototype mass submitter’s basic
plan document, per adoption agreement
$1,000$1,000
(3) Assumption of sponsorship of an approved § 403(b) prototype plan, without any amendment to
the plan document, by a new entity, as evidenced by a change of employer identification number,
per basic plan document
$300$300
(4) Change in name and/or address of sponsor of an approved § 403(b) prototype plan, per basic
plan document
NoneNone
.08 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2023-37 (section 401(a))
(1) Mass submitter and non-mass submitter plans with adoption agreements
(a) per basic plan document, with one adoption agreement$16,000$20,000
(b) per each additional adoption agreement$11,000$15,000
(2) Mass submitter and non-mass submitter single document plans (no adoption agreements)
(a) per each single document plan$28,000$32,000
(3) Provider’s word-for-word adoption of mass submitter’s basic plan document per adoption agree-
ment or single document plan
$300$300
(4) Provider’s minor modification of mass submitter’s basic plan document per adoption agreement
or single document plan
$1,000$1,000
(5) Assumption of sponsorship of a pre-approved plan, without any amendment to the plan docu-
ment, by a new entity, as evidenced by a change of employer identification number, per basic
plan document
$300$300
(6) Change in name and/or address of a provider of a pre-approved plan per basic plan documentNoneNone
.09 Advisory letters on § 403(b) VS plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28
(1) Section 403(b) VS specimen plan of a word-for-word identical adopter of a mass submitter spec-
imen plan
$300$300
(2) Section 403(b) VS specimen plan of a minor modifier of a § 403(b) VS mass submitter specimen
plan (or per adoption agreement if applicable)
$1,000$1,000
(3) Assumption of sponsorship of an approved § 403(b) VS plan, without any amendment to the
plan document, by a new entity, as evidenced by a change of employer identification number, per
specimen plan
$300$300
(4) Change in name and/or address of practitioner of an approved § 403(b) VS specimen plan, per
specimen plan
NoneNone

Bulletin No. 2024–1 249 January 2, 2024
CATEGORYUSER FEE
.10 Determination letters
(1) Determination Letters:
(a) Form 5300 (Application for Determination for Employee Benefit Plan)
(b) Form 5300 (Application for Determination for Employee Benefit Plan, § 403(b) plans, with
100 or more participants)
Note: the number of participants is determined on the last day of the plan year before submis-
sion.
$2,700
$2,700
$2,700
$2,700
(c) Form 5300 (Application for Determination for Employee Benefit Plan, § 403(b) small plans
with fewer than 100 participants)
Note: the number of participants is determined on the last day of the plan year before submis-
sion.
$300$300
(d) Form 5307 (Application for Determination for Adopters of Modified Nonstandardized
Pre-Approved Plans)
$1,000$1,200
(e) Form 5310 (Application for Determination for Terminating Plan)
$3,500$3,500
(f) Multiple employer qualified plans (Form 5300)$4,000$4,200
(g) Multiple employer qualified plans (Form 5310), regardless of number of participants$4,000$4,200
(2) Group trusts contemplated by Rev. Rul. 81-100, 1981-1 CB 326, Rev. Rul. 2004-67, 2004-2 CB
28, Rev. Rul. 2011-1, 2011-2 IRB 251, Rev. Rul. 2014-24, 2014-37 IRB 529. Form 5316, Appli-
cation for Group or Pooled Trust Ruling, is available for group trust submissions.
$1,000$1,000
.11 User Fees for VCP submissions under EPCRS Revenue Procedure 2021-30
(1) Regular submissions under VCP. (For a special rule relating to terminating Orphan Plans see
section 4.08 of Rev. Proc. 2021-30):
Plans with assets of --
(a) $500,000 or less$1,500$1,500
(b) Over $500,000 to $10,000,000$3,000$3,000
(c) Over $10,000,000$3,500$3,500
Note: In general. User fees under this section are determined based on end of year net assets of a
plan as reported on the most recently filed Form 5500 series return.
Plans not required to file Form 5500 Series. If the plan sponsor is not required to file a Form 5500
series return with regard to a plan eligible for VCP, the amount of net assets for user fee purposes
generally will be the amount of net assets as of the last day of the most recently completed plan year
preceding the date of the VCP submission. However, if this information has not been compiled by the
time the plan sponsor is ready to make a VCP submission to the Service, the plan sponsor may use
the amount of net assets associated with the most recently completed prior plan year for which infor-
mation on the amount of net assets is available. This exception will not apply if the VCP submission
is mailed to the Service more than seven months after the close of the most recently completed plan
year preceding the date of the VCP submission.
(2) VCP fee for Group Submissions, initial fee for first 20 plans$10,000$10,000
Note: The fee for a group submission is based on the number of plans affected by the failure as de-
scribed in the compliance statement. The initial fee is due at the time of submission. An additional fee
is due equal to the product of the number of plans in excess of 20 multiplied by $250. The maximum
fee for a group submission is $50,000. If additional plans are added following the group submission,
the additional fee is paid subject to the $50,000 maximum fee. With respect to pre-approved plans,
the fee is determined based on the number of basic plan documents submitted and the number of
employers who have adopted each basic plan document by using an adoption agreement associated
with that basic plan document. See Form 8951, User Fee for Application for Voluntary Correction
Program (VCP), and Rev. Proc. 2021-30, sections 10.11 and 11.06.

January 2, 2024 250 Bulletin No. 2024–1
APPENDIX B1
SAMPLE NOTICE TO INTERESTED PARTIES (QUALIFIED PLANS)
The sample notice set forth below may be used to satisfy the requirements of section 20A of this revenue procedure.
NOTICE TO INTERESTED PARTIES
1. Notice To:______________________________[describe class or classes of interested parties]
An application is to be made to the Internal Revenue Service for an advance determination [on the qualification of the following
employee pension benefit plan]:
2. ________________________________________
(name of plan)
3. ________________________________________
(plan number)
4. ________________________________________
(name and address of applicant)
5. ________________________________________
(applicant EIN)
6. ________________________________________
(name and address of plan administrator)
7. The application will be filed on _______________ for an advance determination as to whether the plan meets the qualification
requirements of § 401 or § 403(a) of the Internal Revenue Code (Code), with respect to the plan’s _________________________
[initial plan qualification, termination, or partial termination]. The application will be filed with:
• Internal Revenue Service
• Attention: EP Determination Letters
• P.O. Box 12192
• TE/GE Stop 31A Team 105
• Covington, KY 41012-0192
8. The employees eligible to participate under the plan are:
9. The Internal Revenue Service [has/has not] previously issued a determination letter with respect to the qualification of this plan.
RIGHTS OF INTERESTED PARTIES
10. You have the right to submit to EP Determinations, either individually or jointly with other interested parties, your comments
as to whether this plan meets the qualification requirements of the Code. Label your comments “Interested Party Statement”. Include
the EIN, plan name, and plan number in your correspondence. Also include your contact information (mailing address and phone
number) in case we need to contact you. Your comments to EP Determinations should be faxed to EP Customer Service at 855-224-
1311 or mailed to:
• Internal Revenue Service

Bulletin No. 2024–1 251 January 2, 2024
• EP Determinations
• Attn: Customer Service Manager
• P.O. Box 2508
• Cincinnati, OH 45202
You may instead, individually or jointly with other interested parties, request the DOL to submit, on your behalf, comments to EP
Determinations regarding qualification of the plan. If the DOL declines to comment on all or some of the matters you raise, you may,
individually, or jointly if your request was made to the DOL, submit your comments on these matters directly to EP Determinations
at the Cincinnati address above.
REQUESTS FOR COMMENTS BY THE DOL
11. The DOL may not comment on behalf of interested parties unless requested to do so by the lesser of 10 employees or 10 percent
of the employees who qualify as interested parties. The number of persons needed for the DOL to comment with respect to this plan
is _____________________. If you request the DOL to comment, your request must be in writing and must specify the matters upon
which comments are requested, and must also include:
(1) the information contained in items 2 through 5 of this Notice; and
(2) the number of persons needed for the DOL to comment.
A request to the DOL to comment should be addressed as follows:
• Deputy Assistant Secretary
• Employee Benefits Security Administration
• U.S. Department of Labor,
• 200 Constitution Avenue, N.W.
• Washington, D.C. 20210
• Attention: 3001 Comment Request
COMMENTS TO THE INTERNAL REVENUE SERVICE
12. Comments submitted by you to EP Determinations must be in writing and received by ________________.
However, if there are matters that you request the DOL to comment upon on your behalf, and the DOL declines, you may submit
comments on these matters to EP Determinations to be received by it within 15 days from the time the DOL notifies you that it will
not comment on a particular matter, or by ____________, whichever is later, but not after ____________. A request to the DOL to
comment on your behalf must be received by it by _________________ if you wish to preserve your right to comment on a matter
upon which the DOL declines to comment, or by ____________ if you wish to waive that right.
ADDITIONAL INFORMATION
13. Detailed instructions regarding the requirements for notification of interested parties may be found in sections 19A and 20A of
Rev. Proc. 2024-4, IRB 2024-1, 160. Additional information concerning this application (including, if applicable, the following: an
updated copy of the plan and related trust; the application for determination; any additional documents relating to the application that
have been submitted to the Service; and copies of section 19A of Rev. Proc. 2024-4) is available at _________________ during the
hours of _________________ for inspection and copying. (There is a nominal charge for copying and/or mailing.)

January 2, 2024 252 Bulletin No. 2024–1
APPENDIX B2
SAMPLE NOTICE TO INTERESTED PERSONS (§ 403(b) PLANS)
The sample notice set forth below may be used to satisfy the requirements of section 20B of this revenue procedure.
NOTICE TO INTERESTED PERSONS
1. Notice To: ______________________________ [describe class or classes of interested persons]
An application is to be made to the Internal Revenue Service for an advance determination that a § 403(b) plan meets the require-
ments of § 403(b):
2. ________________________________________
(name of plan)
3. ________________________________________
(plan number)
4. ________________________________________
(name and address of applicant)
5. ________________________________________
(applicant EIN)
6. ________________________________________
(name and address of plan administrator)
7. The application will be filed on _______________ for an advance determination as to whether the plan meets the requirements
of § 403(b) of the Internal Revenue Code (Code), with respect to the plan’s _________________________ [initial determination as to
whether the plan meets the requirements of § 403(b) or the determination upon plan termination that the plan meets the requirements
of § 403(b)]. The application will be filed with:
• Internal Revenue Service
• Attention: EP Determination Letters
• P.O. Box 12192
• TE/GE Stop 31A Team 105
• Covington, KY 41012-0192
8. The employees eligible to participate under the plan are:
9. The Internal Revenue Service [has/has not] previously issued a determination letter whether this plan meets the requirements
of § 403(b).
RIGHTS OF INTERESTED PERSONS
10. You have the right to submit to EP Determinations, either individually or jointly with other interested persons, your comments
as to whether this plan meets the requirements of § 403(b). Label your comments “Interested Person Statement”. Include the EIN,
plan name, and plan number in your correspondence. Also include your contact information (mailing address and phone number) in
case we need to contact you. Your comments to EP Determinations should be submitted to EP Customer Service via fax at 855-224-
1311 or mailed to:

Bulletin No. 2024–1 253 January 2, 2024
• Internal Revenue Service
• EP Determinations
• Attn: Customer Service Manager
• P.O. Box 2508
• Cincinnati, OH 45202
COMMENTS TO THE INTERNAL REVENUE SERVICE
11. Comments submitted by you to EP Determinations must be in writing and received by ________________.
ADDITIONAL INFORMATION
12. Detailed instructions regarding the requirements for notification of interested persons may be found in sections 19B and 20B
of Rev. Proc. 2024-4, IRB 2024-1, 160. Additional information concerning this application (including, if applicable, the following:
an updated copy of the plan and related custodial account or annuity; the application for determination; any additional documents
relating to the application that have been submitted to the Service; and copies of section 19B of Rev. Proc. 2024-4) is available at
_________________ during the hours of _________________ for inspection and copying. (There is a nominal charge for copying
and/or mailing.)

January 2, 2024 254 Bulletin No. 2024–1
APPENDIX C
CHECKLIST FOR § 401(h) AND § 420 DETERMINATION LETTERS
As part of a § 401(h) or § 420 determination letter request described in section 18 of this revenue procedure the following checklist
must be completed and attached to the determination letter request. If the request relates to § 401(h) but not to § 420, complete Part I
only. If the request relates to § 420, complete Parts I and II. Answer each question by circling “Yes” or “No.” If a question contains a
place for a section number, insert the section number that gives the information called for by a yes answer to a question.
PART ICIRCLESECTION
1. Does the Plan contain a medical benefits account within the meaning of § 401(h) of the Internal
Revenue Code (Code)? If the medical benefits account is a new provision, items “a” through “h”
should be completed.
Yes No___
a. Does the medical benefits account specify the medical benefits that will be available and con-
tain provisions for determining the amount that will be paid?
Yes No___
b. Does the medical benefits account specify who will benefit?Yes No___
c. Does the medical benefits account indicate that such benefits, when added to any life insurance
protection in the Plan, will be subordinate to retirement benefits? (This requirement will not be
satisfied unless the amount of actual contributions to provide § 401(h) benefits (when added to
actual contributions for life insurance protection under the Plan) does not exceed 25 percent of
the total actual contributions to the Plan (other than contributions to fund past service credits),
determined on an aggregate basis since the inception of the § 401(h) arrangement.)
Yes No___
d. Does the medical benefits account maintain separate accounts with respect to contributions to
key employees (as defined in § 416(i)(1)) to fund such benefits?
Yes No___
e. Does the medical benefits account state that amounts contributed must be reasonable and ascer-
tainable?
Yes No___
f. Does the medical benefits account provide for the impossibility of diversion prior to satisfac-
tion of liabilities (other than item “7” below)?
Yes No___
g. Does the medical benefits account provide for reversion upon satisfaction of all liabilities (oth-
er than item “7” below)?
Yes No___
h. Does the medical benefits account provide that forfeitures must be applied as soon as possible
to reduce employer contributions to fund the medical benefits?
Yes No___
PART IICIRCLESECTION
2. Does the Plan limit transfers to “Excess Assets” as defined in § 420(e)(2)?Yes No___
3. Does the Plan provide that only one transfer may be made in a taxable year?Yes No___
4. Does the Plan provide that the amount transferred shall not exceed the amount reasonably estimated
to be paid for qualified current retiree liabilities?
Yes No___
5. Does the Plan provide that no transfer will be made after December 31, 2025?Yes No___
6. Does the Plan provide that transferred assets and income attributable to such assets shall be used
only to pay qualified current retiree liabilities for the taxable year of transfer?
Yes No___
7. Does the Plan provide that any amounts transferred (plus income) that are not used to pay qualified
current retiree liabilities shall be transferred back to the defined benefit portion of the Plan?
Yes No___
8. Does the Plan provide that amounts paid out of a health benefits account or an applicable life insur-
ance account will be treated as paid first out of transferred assets and income attributable to those
assets?
Yes No___
9. Does the Plan provide that participants’ accrued benefits become nonforfeitable on a termination
basis (i) immediately prior to transfer, or (ii) in the case of a participant who separated within 1
year before the transfer, immediately before such separation?
Yes No___
10. In the case of transfers described in § 420(b)(4) relating to 1990, does the Plan provide that benefits
will be recomputed and become nonforfeitable for participants who separated from service in such
prior year as described in § 420(c)(2)?
Yes No___

Bulletin No. 2024–1 255 January 2, 2024
11. Does the Plan provide that transfers will be permitted only if each group health plan or arrange-
ment or group-term life insurance plan, as applicable contains provisions satisfying § 420(c)(3), as
amended?
Yes No___
12. Does the Plan define “applicable employer cost”, “cost maintenance period” and “benefit mainte-
nance period”, as needed, consistently with § 420(c)(3), as amended?
Yes No___
13. Does the Plan provide that transferred assets cannot be used for key employees?Yes No___

January 2, 2024 256 Bulletin No. 2024–1
APPENDIX D
SAMPLE FORMAT FOR A LETTER RULING REQUEST FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS
(Insert the date of request)
[for Employee Plans]
Internal Revenue Service
Attention: EP Letter Rulings
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192
Dear Sir or Madam:
(Insert the name of the taxpayer) (the “Taxpayer”) requests a ruling on the proper treatment of (insert the subject matter of the
letter ruling request) under § (insert the number) of the Internal Revenue Code.
[If the taxpayer is requesting expedited handling, the letter ruling request must contain a statement to that effect. This statement
must explain the need for expedited handling. See section 6.03(3) of this revenue procedure.]
A. STATEMENT OF FACTS
1. Taxpayer Information
[Provide the statements required by sections 6.02(1)(a), (b), and (c) of Rev. Proc. 2024-4, 2024-1 IRB xxx. Hereafter, all references
are to Rev. Proc. 2024-4, unless otherwise noted.)]
For example, a taxpayer that maintains a qualified employee retirement plan and files an annual Form 5500 series of returns may
include the following statement to satisfy sections 6.02(1)(a), (b), and (c):
The Taxpayer is a construction company with principal offices located at 100 Whatever Drive, Wherever, Maryland 12345, and its
telephone number is (123) 456-7890. The Taxpayer’s federal employer identification number is 00-1234567. The Taxpayer uses the
Form 5500 series of returns on a calendar year basis to report its qualified employee retirement plan and trust.
2. Detailed Description of the Transaction.
[The ruling request must contain a complete statement of the facts relating to the transaction that is the subject of the letter ruling re-
quest. This statement must include a detailed description of the transaction, including material facts in any accompanying documents,
and the business reasons for the transaction. See sections 6.02(1)(b), 6.02(1)(c), and 6.02(2).]
B. RULING REQUESTED
[The ruling request should contain a concise statement of the ruling requested by the taxpayer.]
C. STATEMENT OF LAW
[The ruling request must contain a statement of the law in support of the taxpayer’s views or conclusion, including any authorities
believed to be contrary to the position advanced in the ruling request. This statement must also identify any pending legislation that
may affect the proposed transaction. See sections 6.02(6), 6.02(7), and 6.02(8).]

Bulletin No. 2024–1 257 January 2, 2024
D. ANALYSIS
[The ruling request must contain a discussion of the facts and an analysis of the law. See sections 6.02(3), 6.02(6), 6.02(7), and
6.02(8).]
E. CONCLUSION
[The ruling request should contain a statement of the taxpayer’s conclusion on the ruling requested.]
F. PROCEDURAL MATTERS
1. Rev. Proc. 2024–4 statements
a. [The statement required by section 6.02(4).]
b. [The statement required by section 6.02(5).]
c. [The statement required by section 6.02(6) regarding whether the law in connection with the letter ruling request is uncertain
and whether the issue is adequately addressed by relevant authorities.]
d. [The statement required by section 6.02(7) if the taxpayer determines that there are no contrary authorities.]
e. [If the taxpayer wants to have a conference on the issues involved in the letter ruling request, the ruling request should con-
tain a statement to that effect. See section 6.03(5).]
f. [If the taxpayer is requesting the letter ruling to be issued by fax, the ruling request should contain a statement to that effect.
See section 6.03(4).]
g. [If the taxpayer is requesting separate letter rulings on multiple issues, the letter ruling request should contain a statement to
that effect. See section 6.03(1).]
2. Administrative
a. A Power of Attorney is enclosed. [See sections 6.02(12) and 6.03(2).]
b. The deletions statement and checklist required by Rev. Proc. 2024–4 are enclosed. [See sections 6.02(9), (16), and (18).]
c. The required user fee is enclosed. [See section 6.02(15).]
Very truly yours,
(Insert the name of the taxpayer or the taxpayer’s
authorized representative)
By:
_____ _____
Signature Date
Typed or printed name of person signing request
DECLARATION: [See section 6.02(14).]
Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of
my knowledge and belief, the request contains all the relevant facts relating to the request and such facts are true, correct, and
complete.
(Insert the name of the taxpayer)
By:
_________
Signature Title Date
_________
Typed or printed name of person signing declaration

January 2, 2024 258 Bulletin No. 2024–1
APPENDIX E
CHECKLIST FOR LETTER RULINGS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS
IS YOUR RULING REQUEST COMPLETE?
INSTRUCTIONS
The Service will be able to respond more quickly to your letter ruling request if it is carefully prepared and complete. To ensure
that your request is in order, use this checklist. Complete the four items of information requested before the checklist. Answer each
question by circling “Yes,” “No,” or “N/A.” If a question contains a place for a page number, insert the page number (or numbers) of
the request that gives the information called for by a yes answer to a question. Sign and date the checklist (as taxpayer or autho-
rized representative) and place it on top of your request.
If you are an authorized representative submitting a request for a taxpayer, you must include a completed checklist with the request
or the request will either be returned to you or substantive consideration of it will be deferred until a completed checklist is submitted.
If you are a taxpayer preparing your own request without professional assistance, an incomplete checklist will not be cause
for returning your request or deferring substantive consideration of the request. However, you should still complete as much of
the checklist as possible and submit it with your request.
TAXPAYER’S NAME ________________________________________
TAXPAYER’S I.D. No. ______________________________________
ATTORNEY/P.O.A. __________________________________________
PRIMARY CODE SECTION _____________________________________
CIRCLE ONEITEM
Yes No N/A1. Does your request involve an issue under the jurisdiction of Employee Plans Rulings and Agreements? See
section 24.01 of Rev. Proc. 2024-4, for the list of issues on which Employee Plans Rulings and Agreements
issues letter rulings. See section 5 of Rev. Proc. 2024-4, for issues under the jurisdiction of other offices. (Here-
after, all references are to Rev. Proc. 2024-4, unless otherwise noted.)
Yes No N/A
Page ____
2. If the request deals with a completed transaction, have you filed the return for the year in which the transac-
tion was completed? See section 24.01.
Yes No3. Are you requesting a letter ruling on a hypothetical situation or question? See section 25.03.
Yes No4. Are you requesting a letter ruling on alternative plans of a proposed transaction? See section 25.03.
Yes No5. Are you requesting the letter ruling for only part of an integrated transaction? See section 25.04.
Yes No6. Have you submitted another letter ruling request for the transaction covered by this request?
Yes No7. Are you requesting the letter ruling for a business, trade, industrial association, or similar group concerning
the application of tax law to its members? See section 24.06.
Yes No
Page ____
8. Have you included a complete statement of all the facts relevant to the transaction? See section 6.02(1).
Yes No N/A9. Have you submitted with the request true copies of all wills, deeds, plan documents, and other documents
relevant to the transaction, and labeled and attached them in alphabetical sequence? See section 6.02(2).
Yes No
Page ____
10. Have you included, rather than merely incorporated by reference, all material facts from the documents
in the request? Are they accompanied by an analysis of their bearing on the issues that specifies the document
provisions that apply? See section 6.02(3).
Yes No
Page ____
11. Have you included the required statement regarding whether the same issue in the letter ruling request is in
an earlier return of the taxpayer or in a return for any year of a related taxpayer? See section 6.02(4).
Yes No
Page ____
12. Have you included the required statement regarding whether the Service previously ruled on the same or
similar issue for the taxpayer, a related taxpayer, or a predecessor? See section 6.02(5).
Yes No
Page ____
13. Have you included the required statement regarding whether the taxpayer, a related taxpayer, a predecessor,
or any representatives previously submitted the same or similar issue but withdrew it before the letter ruling
was issued? See section 6.02(5).

Bulletin No. 2024–1 259 January 2, 2024
CIRCLE ONEITEM
Yes No
Page ____
14. Have you included the required statement regarding whether the law in connection with the request is un-
certain and whether the issue is adequately addressed by relevant authorities? See section 6.02(6).
Yes No
Page ____
15. Have you included the required statement of relevant authorities in support of your views? See section
6.02(6).
Yes No N/A
Page ____
16. Does your request discuss the implications of any legislation, tax treaties, court decisions, regulations,
notices, revenue rulings, or revenue procedures you determined to be contrary to the position advanced? See
section 6.02(7), which states that taxpayers must inform the Service of such authorities.
Yes No N/A
Page ____
17. If you determined that there are no contrary authorities, have you included a statement to this effect in your
request? See section 6.02(7).
Yes No N/A
Page ____
18. Have you included in your request a statement identifying any pending legislation that may affect the pro-
posed transaction? See section 6.02(8).
Yes No19. Is the request accompanied by the deletions statement required by section 6110? See section 6.02(9).
Yes No N/A
Page____
20. Have you (or your authorized representative) signed and dated the request? See section 6.02(10).
Yes No N/A21. If the request is signed by your representative, or if your representative will appear before the Service in
connection with the request, is the request accompanied by a properly prepared and signed power of attorney
(Form 2848) with the signatory’s name typed or printed? See section 6.02(12).
Yes No N/A
Page____
22. Have you included, signed, and dated, the penalties of perjury statement in the form required by section
6.02(14)?
Yes No N/A23. Have you included the correct user fee with the request and made your check or money order payable to
the United States Treasury? See section 6.02(15) and section 30 and Appendix A, for the correct amount and
additional information on user fees.
Yes No N/A24. Are you submitting your request in duplicate if necessary? See section 6.02(16).
Yes No N/A
Page____
25. If you are requesting separate letter rulings on different issues involving one factual situation, have you
included a statement to that effect in each request? See section 6.03(1).
Yes No N/A
Page____
26. If you have more than one representative, have you designated whether the representatives listed on the
power of attorney (Form 2848) are to receive a copy of the letter ruling? See section 6.03(2).
Yes No N/A27. If you want your letter ruling request to be processed ahead of the regular order or by a specific date, have
you requested expedited handling in the form required by section 6.03(3) and stated a compelling need for such
action in the request?
Yes No N/A
Page____
28. If you want to have a conference on the issues involved in the request, have you included a request for a
conference in the ruling request? See section 6.03(5).
Yes No N/A29. If your request is covered by any of the revenue procedures listed in section 26, have you complied with all
the requirements of the applicable revenue procedures?
Yes No N/A30. Have you addressed your request to the appropriate office provided in section 31? Improperly addressed
requests may be delayed (sometimes for over a week) in reaching the appropriate office for initial processing.
_______________________ __________________ _________________
Signature Title or authority Date
_________________________________________________
Typed or printed name of person signing checklist

January 2, 2024 260 Bulletin No. 2024–1
APPENDIX F
ADDITIONAL CHECKLIST FOR ROTH IRA RECHARACTERIZATION RULING REQUESTS
Note: A conversion of a traditional IRA to a Roth IRA, and a rollover from any other eligible retirement plan to a Roth IRA, made
in tax years after December 31, 2017, cannot be re-characterized as having been made to a traditional IRA.
To assist Employee Plans in processing a ruling request involving a Roth IRA recharacterization, in addition to the items in Ap-
pendix E, please check the following list. Answer each question by circling “Yes,” “No,” or “N/A.” If a question contains a place for
a page number, insert the page number (or numbers) of the request that gives the information called for by a yes answer to a question.
Yes No N/A
Page __
1. Did you include the name(s) of the trustee and/or custodian of the traditional individual retirement account
(IRA) (generally, a financial institution)?
Yes No N/A
Page __
2. Is each IRA identification number included?
Yes No N/A
Page __
3. If the ruling request involves Roth conversions of a married couple, is the necessary information with respect
to each IRA of each party included? Note: as long as the parties file a joint federal Form 1040, the Service can
issue one ruling covering both parties. Furthermore, if a joint federal income tax return has been filed for the year
or years in question, the Service only requires one user fee even if each spouse had failed conversions.
Yes No N/A
Page __
4. If there was one or more attempted conversions, are the applicable dates on which the attempted IRA conver-
sion(s) occurred included?
Yes No N/A
Page __
5. If the reason that a conversion failed is that the taxpayer or related taxpayers relied upon advice of a tax pro-
fessional such as a CPA, or an attorney, is the name and occupation of that adviser included?
Yes No N/A
Page __
6. Is certification that the taxpayer or taxpayers timely filed the relevant federal tax return(s) included?
Yes No N/A
Page __
7. Is there a short statement of facts with respect to the conversion?
Yes No N/A
Page __
8. If the taxpayer recharacterized his/her Roth IRA to a traditional IRA prior to submitting a request for § 9100
relief, are the date(s) of the recharacterization(s), name(s) of trustees and/or custodians, and the identification
numbers of the traditional IRA(s) included?
Yes No N/A
Page __
9. Does the request include the type of contribution (i.e., regular or conversion) and amount of the contribution
being recharacterized?

Bulletin No. 2024–1 261 January 2, 2024
APPENDIX G
ADDITIONAL CHECKLIST FOR NONBANK TRUSTEE APPLICATIONS
To assist Employee Plans Rulings and Agreements in considering an application for nonbank trustee approval, please use this check-
list, in addition to the checklist in Appendix E, and submit it with your request.
Please respond with Yes, No, or N/A.
1. Did you specify the types of accounts you want to handle (e.g., IRAs, Roth IRAs, 403(b)(7) custodial accounts)?
2. Did you specify whether you want to handle accounts passively and/or non-passively?
3. Did you identify the percentage ownership of individuals of the applicant, considering the rules for constructive ownership
provided in IRC 1563(e) and (f)(2)? Did you describe in detail the intermediate and ultimate ownership of the applicant or
provide an organizational chart illustrating such ownership?
4. If you do not satisfy any of the safe harbors in Treas. Reg. § 1.408-2(e)(2)(i), did you discuss factors relating to satisfying the
continuity requirement such as concentration of ownership, number of employees, number of physical locations, non-owner
management, and overall financial condition?
5. Did you provide a copy of your audited financial statements that show net worth as determined at the end of the most recent
taxable year?
6. Does your submission include draft Rules of Fiduciary Conduct?
7. Do the draft Rules of Fiduciary Conduct contain each item (if applicable) in Treas. Reg. § 1.408-2(e)(5)?
8. Did you provide a complete copy of the applicant’s current bond with riders?
9. Did you discuss each requirement in Treas. Reg. § 1.408-2(e)(2) through § 1.408-2(e)(5)?
10. Did you provide documentation to substantiate compliance with each requirement (if applicable)?
11. Did you provide a representation that, if approved, the applicant will act as a trustee only if the written custodial agreement or
trust instrument provides for the substitution of a custodian or trustee?

January 2, 2024 262 Bulletin No. 2024–1
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 2024-5
TABLE OF CONTENTS
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ...................................264
Description of terms used in this revenue procedure ........................................................265
Updated annually ....................................................................................265
SECTION 2. NATURE OF CHANGES TO REV. PROC. 2023-5 AND RELATED REVENUE PROCEDURES
AND FORMS ...............................................................................265
What changes have been made to Rev. Proc. 2023-5? .......................................................265
Related revenue procedures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .266
Related forms that are not a request for a determination letter .................................................266
SECTION 3. UNDER WHAT CIRCUMSTANCES DOES EO DETERMINATIONS ISSUE DETERMINATION
LETTERS? .................................................................................267
Matters on which EO Determinations will issue a determination letter ..........................................267
Circumstances under which determination letters are not issued ...............................................269
Technical advice may be requested in certain cases .........................................................270
Review of determination letters ........................................................................270
Determination letter based solely on administrative record ...................................................270
SECTION 4. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING DETERMINATION
LETTERS? .................................................................................270
In general ..........................................................................................271
Format of request. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .271
Form 1023 application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .271
Form 1023-EZ application ............................................................................271
Form 1024 application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .271
Form 1024-A application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .271
Form 1028 application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .272
Form 8940 request for miscellaneous determination ........................................................272
Letter request .......................................................................................272
Language requirements ...............................................................................273
Signature on request .................................................................................273
Power of attorney and declaration of representative .........................................................273
Penalty of perjury statement ...........................................................................273
Applicable user fee ..................................................................................274
Where will copies of the determination letter be sent? .......................................................274
Expedited processing .................................................................................274
Non-acceptance for processing .........................................................................275
How to check on status of request .......................................................................276
SECTION 5. WHAT ARE THE SPECIFIC PROCEDURES FOR REQUESTING A DETERMINATION
LETTER BY LETTER? ......................................................................276
In general ..........................................................................................276
Certain information required ...........................................................................276
Statement of facts ...................................................................................276
Documents .........................................................................................276
Analysis of material facts .............................................................................276
Same or similar issue previously submitted or currently pending ..............................................277
Statement of authorities ...............................................................................277

Bulletin No. 2024–1 263 January 2, 2024
SECTION 6. WHAT ARE THE SPECIFIC PROCEDURES FOR APPLICATIONS FOR RECOGNITION OF
EXEMPTION UNDER §§ 501 OR 521? .........................................................278
In general ..........................................................................................278
Terrorist organizations not eligible to apply for recognition of exemption ........................................278
Format of application ................................................................................278
User fees ..........................................................................................278
Form 1023-EZ applications ............................................................................278
Form 1023 and Form 1023-EZ applications for reinstatement after automatic revocation ...........................280
What are the requirements for a completed application? .....................................................280
Requirements for a completed application other than a Form 1023-EZ application ................................281
Requirements for a completed Form 1023-EZ application ....................................................281
What are the standards for issuing a determination letter on tax-exempt status? ...................................282
Tax-exempt status must be established in application, including attestation and supporting documents .................282
Tax-exempt status may be recognized in advance of actual operations ..........................................282
Even if application is complete, additional information may be required ........................................282
Effective date of tax-exempt status ......................................................................283
SECTION 7. WHAT ARE THE SPECIFIC PROCEDURES FOR DETERMINATION LETTER REQUESTS
ON FORM 8940? ............................................................................284
In general ..........................................................................................284
Requests made on Form 8940 ..........................................................................284
Initial classification of private foundation status ............................................................284
Under what circumstances must an organization request a determination of foundation status, and when is
such a request optional? ..............................................................................284
Not applicable to notices submitted by private foundations regarding terminations under § 507 or changes of
status pursuant to examination .........................................................................285
SECTION 8. WITHDRAWAL OF A REQUEST FOR DETERMINATION LETTER ...............................285
Request may be withdrawn prior to issuance of a determination letter ..........................................285
Section 7428 implications of withdrawal of application under § 501(c) or (d) ....................................286
SECTION 9. PROCEDURES FOR ADVERSE DETERMINATION LETTERS ...................................286
In general........................ ..........................................................................286
Types of requests that may receive Independent Office of Appeals consideration ..................................286
Contents of proposed adverse determination letter for requests with appeals rights ................................286
Protest/appeal of a proposed adverse determination letter on certain issues ......................................286
Final adverse determination letter where no protest/appeal is submitted .........................................287
Review of protest by EO Determinations .................................................................287
Consideration by the Independent Office of Appeals ........................................................287
Effect of new information raised in protest/appeal ..........................................................287
An appeal or protest may be withdrawn ..................................................................287
Appeal and conference rights not applicable in certain situations ..............................................287
Adverse determination letter on an issue that will not receive consideration by the Independent Office of Appeals .......288
Possible future updates related to review by the Independent Office of Appeals ...................................288
SECTION 10. DECLARATORY JUDGMENT PROVISIONS OF § 7428 .........................................288
Actual controversy involving certain issues ...............................................................288
Final determination to which § 7428 applies ..............................................................288
Failure to make a determination to which § 7428 applies .....................................................289
Section 7428 does not apply to the non-acceptance or withdrawal of a request ....................................289
Exhaustion of administrative remedies ...................................................................289
Not
earlier than 270 days after seeking determination .......................................................289
Service must have reasonable time to act on an appeal or protest ..............................................290
SECTION 11. FAVORABLE DETERMINATION LETTERS ..................................................290
Reliance on determination letter ........................................................................290
Limitations on reliance ...............................................................................290

January 2, 2024 264 Bulletin No. 2024–1
Post-determination review .............................................................................290
SECTION 12. REVOCATION OR MODIFICATION OF A DETERMINATION LETTER .........................291
Appeal and conference procedures in the case of revocation or modification of tax-exempt status letter ................291
Revocation or modification of a determination letter may be retroactive .........................................291
Organization may request that retroactivity be limited under § 7805(b) .........................................292
Effective date of revocation or modification of a determination letter on tax-exempt status ..........................292
SECTION 13. DISCLOSURE OF APPLICATIONS AND DETERMINATION LETTERS INCLUDING THAT
OF FOUNDATION STATUS.............................. .............................................293
Determination letter will be disclosed under §§ 6104 or 6110 depending on the type of request and the type of
determination letter issued. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .293
Disclosure of applications, supporting documents, and favorable determination letters under § 6104 ..................293
Disclosure of determination letters under § 6110 ...........................................................294
Taxpayer may protest disclosure under § 6110 of certain information in a determination letter .......................294
Taxpayer may request delay of public inspection under § 6110 ................................................294
Disclosure to state officials when the Service refuses to recognize tax-exempt status under § 501(c)(3) ................294
Disclosure to state officials of information about § 501(c)(3) applicants .........................................295
SECTION 14. WHAT ARE THE USER FEE REQUIREMENTS FOR DETERMINATION LETTERS?
..............295
Legislation authorizing user fees ........................................................................295
Requests to which user fees apply .......................................................................295
Requests and other actions to which user fees do not apply ...................................................295
Exemption from the user fee requirements ................................................................295
Requests involving multiple fee categories, issues, or entities .................................................296
Method of payment ..................................................................................296
Transmittal forms ...................................................................................296
Effect of nonpayment or payment of incorrect amount ......................................................297
Refunds of user fees .................................................................................297
Request for reconsideration of user fee ...................................................................297
SECTION 15. MAILING ADDRESS FOR REQUESTING DETERMINATION LETTERS .........................298
SECTION 16. EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS ..........................298
SECTION 17. EFFECTIVE DATE.... ......................................................................298
SECTION 18. PAPERWORK REDUCTION ACT ............................................................298
DRAFTING INFORMATION........... ......................................................................299
APPENDIX A...................... ............................................................................300
APPENDIX B...................... ............................................................................302
This revenue procedure sets forth procedures for issuing determination letters on issues under
the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements. Specifically,
it explains the procedures for issuing determination letters on tax-exempt status (in response to
applications for recognition of exemption from Federal income tax under §§ 501 or 521 other than
those subject to Rev. Proc. 2024-4, this Bulletin (relating to pension, profit-sharing, stock bonus,
annuity, and employee stock ownership plans)), private foundation status, and other determinations
related to tax-exempt organizations. These procedures also apply to revocation or modification
of determination letters. This revenue procedure also provides guidance on the exhaustion of
administrative remedies for purposes of declaratory judgment under § 7428. Finally, this revenue
procedure provides guidance on applicable user fees for requesting determination letters.
SECTION 1. WHAT IS
THE PURPOSE OF THIS
REVENUE PROCEDURE?

Bulletin No. 2024–1 265 January 2, 2024
Description of terms used in
this revenue procedure
.01 For purposes of this revenue procedure—
(1) The term “Service” means the Internal Revenue Service.
(2) The term “EO Rulings and Agreements” means the office in Exempt Organizations &
Government Entities that is primarily responsible for up-front, customer-initiated activities such
as determination letter requests, taxpayer assistance, and assistance to other Exempt Organizations
& Government Entities offices. The EO Rulings and Agreements office includes the offices of EO
Determinations and EO Determinations Quality Assurance.
(3) The term “EO Determinations” means the office in EO Rulings and Agreements of the
Service that is primarily responsible for processing requests for determination letters.
(4) The term “Independent Office of Appeals” (Internal Revenue Service Independent Office of
Appeals) means any office under the direction and control of the Chief of Appeals. The purpose of
the Independent Office of Appeals is to resolve tax controversies, without litigation, on a fair and
impartial basis. The Independent Office of Appeals is independent of EO Rulings and Agreements.
(5) The term “determination letter” means a written statement issued by EO Determinations or
the Independent Office of Appeals in response to a request for the Service’s ruling on a question of
tax-exempt status, foundation status, or other determination under the jurisdiction of the Director,
EO Rulings and Agreements. This includes a written statement issued by EO Determinations or
an office of the Independent Office of Appeals on the basis of advice secured from the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes)
pursuant to the procedures prescribed in Rev. Proc. 2024-2, this Bulletin. A determination letter
applies the principles and precedents previously announced to a specific set of facts.
(6) The term “request” means the written submission that an organization uses to obtain a
determination letter in accordance with the requirements of this revenue procedure.
(7) The term “application” means a request for recognition of exemption from Federal income
tax under §§ 501 or 521.
Updated annually

.02 This revenue procedure is updated annually but may be modified or amplified during the
year.
SECTION 2. NA
TURE
OF CHANGES TO REV.
PROC. 2023-5 AND
RELATED REVENUE
PROCEDURES AND
FORMS
What changes have been
made to Rev. Proc. 2023-5?
.
01 This revenue procedure updates Rev. Proc. 2023-5, 2023-1 IRB 265, which deals with
procedures for issuing Exempt Organization determination letters. Notable changes to Rev. Proc.
2023-5 that appear in this year’s update include—
(1) Edits were made throughout to reflect modifications made by Rev. Proc. 2023-12, 2023-
17 IRB 768 (2023), which provided information and procedures on the electronic Form 8940,
Request for Miscellaneous Determination.

January 2, 2024 266 Bulletin No. 2024–1
(2) Section 3.01(1) of this revenue procedure was updated with a note to explain that EO
Determinations will now issue a determination letter to an organization currently recognized as
described in § 501(c)(3) that seeks recognition as described in a different paragraph of § 501(c).
Concurrently, section 3.02 of this revenue procedure was revised to remove this determination
request from being within the circumstances in which determination letters are not issued.
(3) Section 16 of this revenue procedure was updated to explain that this revenue procedure
supersedes Rev. Proc. 2023-12.
(4) Editorial changes were made throughout including minor non-substantive changes, dates,
and cross-references. Citations to other revenue procedures were changed to reflect the appropriate
annual revenue procedures.
Related revenue procedures
.02 This revenue procedure supplements the following revenue procedures—
(1) Rev. Proc. 80-27, 1980-1 CB 677, which sets forth procedures under which tax-exempt
status may be recognized on a group basis for subordinate organizations affiliated with and under
the general supervision and control of a central organization.
(2) Rev. Proc. 72-5, 1972-1 CB 709, which provides information for religious and apostolic
organizations seeking recognition of exemption under § 501(d).
(3) Rev. Proc. 2015-17, 2015-7 IRB 599, which provides information regarding procedures for
organizations described in § 501(c)(29).
(4) Rev. Proc. 2014-11, 2014-3 IRB 411, which sets forth procedures for reinstating the tax-
exempt status of organizations that have had their tax-exempt status automatically revoked under
§ 6033(j)(1).
(5) Rev. Proc. 2016-41, 2016-30 IRB 165, which sets forth the procedure for an organization
to notify the Service, consistent with § 506, that it is operating as an organization described in
§ 501(c)(4).
(6) Rev. Proc. 2018-15, 2018-9 IRB 379, which describes the circumstances under which a
domestic § 501(c) organization that changes its form or place of organization will not be required
to file a new exemption application and such an organization’s reporting requirements.
Related forms that are not a
request for a determination
letter
.03 Forms that are not requests for a determination. Certain organizations are required to
submit the following forms, but such forms are not requests for a determination and, thus, are not
subject to the procedures in this revenue procedure.
(1) Form 3115, Application for Change in Accounting Method. A tax-exempt organization
described in § 501(c) that wants to change its method of accounting for computing taxable
income must follow the procedures that are generally applicable to all taxpayers for requesting
the Commissioner’s consent to an accounting method change, including, if applicable, filing a
Form 3115, Application for Change in Accounting Method (see, e.g., Rev. Proc. 2015-13, 2015-5
IRB 419, as modified and clarified by Rev. Proc. 2021-34, 2021-35 IRB 337 (or any successor)).
A tax-exempt organization described in § 501(c) must request consent to change its method of
accounting for computing taxable income only if the tax-exempt organization has previously
adopted a method of accounting for computing taxable income for the item(s) being changed.

Bulletin No. 2024–1 267 January 2, 2024
A taxpayer generally adopts a method of accounting in the first year in which an item is taken
into account in computing taxable income. Thus, a tax-exempt organization that has adopted a
method of accounting for an item of income or expense from an unrelated trade or business must
generally request consent in order to change its method of accounting for reporting the item in
any subsequent year, regardless of whether the gross income from the unrelated trade or business
is greater than or equal to $1,000 in such subsequent year. However, a tax-exempt organization
that has not yet adopted a method of accounting for an item does not have to request consent to
change the methodology of reporting the item. Thus, a tax-exempt organization that is required
to file a Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under
section 6033(e)) solely due to owing a § 6033(e)(2) proxy tax but has not yet adopted a method
of accounting for an item of income or expense does not have to request consent to change its
methodology for reporting such item on its Form 990-T (or Form 990, as applicable). See Rev.
Proc. 2015-13, as modified and clarified by Rev. Proc. 2021-34, and Section 9 of Rev. Proc. 2024-
1, this Bulletin for procedures applicable to taxpayers, including tax-exempt organizations, for
requesting changes in method of accounting.
(2) Form 8871, Political Organization Notice of Section 527 Status. A political party,
a campaign committee for a candidate for Federal, state, or local office, and a political action
committee are all political organizations subject to tax under § 527. To be tax-exempt, a political
organization may be required to notify the Service that it is to be treated as a § 527 organization
by electronically filing Form 8871, Political Organization Notice of Section 527 Status. See www.
irs.gov (“Tax Information for Political Organizations”).
(3) Form 8976, Notice of Intent to Operate Under Section 501(c)(4). An organization
described in § 501(c)(4) must, no later than 60 days after the date the organization is established,
notify the Service that it is operating as an organization described in § 501(c)(4) by submitting a
completed Form 8976, Notice of Intent to Operate Under Section 501(c)(4) and the accompanying
user fee. See www.irs.gov (“Electronically Submit Your Form 8976, Notice of Intent to Operate
Under Section 501(c)(4)”).
SECTION 3.
UNDER WHAT

CIRCUMSTANCES DOES
EO DETERMINATIONS
ISSUE DETERMINATION
LETTERS?
Matters on which EO
Determinations will issue a
determination letter

.01 EO Determinations issues determination letters on the following matters—
(1) Initial qualification for tax-exempt status of organizations described in §§ 501 or 521
(including reinstatement of organizations that have been automatically revoked pursuant to
§ 6033(j) and subordinate organizations included in a group exemption letter that have been
revoked pursuant to that provision). See Rev. Proc. 2018-15 for procedures applicable to an entity
changing its form or state of organization;
Note: EO Determinations will issue a determination letter to an organization currently
recognized as described in § 501(c)(3) that seeks recognition as described in a different paragraph
of § 501(c) if the organization establishes that, as of the submission date of its application, (i) it has
distributed its assets to another § 501(c)(3) organization or government entity and (ii) it otherwise
meets the requirements for the § 501(c) status requested. This determination letter will only be
effective from the submission date of the new application. This also applies to an organization
automatically revoked under § 6033(j) that was described in § 501(c)(3) that seeks retroactive
reinstatement as described in a different paragraph of § 501(c).

January 2, 2024 268 Bulletin No. 2024–1
(2) Updated tax-exempt status letter (affirmation letter) to reflect changes to an organization’s
name or address, or to replace a lost tax-exempt status letter;
(3) Classification or reclassification of private foundation status, including whether an
organization is—
(a) A private foundation;
(b) A public charity described in §§ 509(a)(1) and 170(b)(1)(A) (other than clauses (v), (vii),
and (viii));
(c) A public charity described in § 509(a)(2) or (4);
(d) A public charity described in § 509(a)(3), whether such organization is described in § 509(a)
(3)(B)(i), (ii), or (iii) (supporting organization type), and whether or not a Type III supporting
organization is functionally integrated;
(e) A private operating foundation described in § 4942(j)(3); or
(f) An exempt operating foundation described in § 4940(d)(2).
(4) Recognition of unusual grants to certain organizations under §§ 170(b)(1)(A)(vi) and 509(a)
(2);
(5) Requests for relief under Treas. Reg. § 301.9100-1 in connection with applications for
recognition of exemption;
(6) Terminations of private foundation status under § 507(b)(1)(B);
(7) Advance approval of certain set-asides described in § 4942(g)(2);
(8) Advance approval under § 4945(g) of organizations' grant making procedures;
(9) Advance approval of voter registration activities described in § 4945(f);
(10) Whether an organization is exempt from filing annual information returns under § 6033,
as provided in Treas. Reg. § 1.6033-2(g)(1), Rev. Proc. 95-48, 1995-2 CB 418, and Rev. Proc.
96-10, 1996-1 CB 577;
(11) Determination of foundation status under § 509(a)(3) of non-exempt charitable trusts
described in § 4947(a)(1); and
(12) Government entity voluntary termination of § 501(c)(3) recognition (must include
documentation that the organization is not subject to income tax, other than under § 501(a)).

Bulletin No. 2024–1 269 January 2, 2024
Circumstances under which
determination letters are
not issued
.02 The Service may decline to issue a determination letter when appropriate in the interest of
sound tax administration or on other grounds whenever warranted by the facts or circumstances
of a particular case. In addition, the Service will not issue a determination letter in response to any
request if—
(1) the request involves an issue under the jurisdiction of the Office of Associate Chief Counsel
described in Rev. Proc. 2024-1;
(2) the same issue involving the same taxpayer, or a related taxpayer, is pending in a case in
litigation or before the Independent Office of Appeals. If the issue in litigation involving the
same taxpayer or a related taxpayer is not the taxpayer or a related taxpayer’s qualification as a
tax-exempt entity (such as a declaratory judgment action under § 7428), the Service may issue a
determination letter on tax-exempt status after consultation with counsel;
(3) the determination letter is requested by an industry, trade association, or similar group on
behalf of individual taxpayers within the group (other than subordinate organizations covered by
a group exemption letter);
(4) the determination letter is requested by an organization seeking to qualify under § 501(c)
(5) the purpose of which is directed to the betterment of conditions of those engaged in the
pursuits of labor, agriculture, or horticulture, the improvement of the grade of their products, and
the development of a higher degree of efficiency in their respective occupations relating to an
activity involving controlled substances (within the meaning of schedule I and II of the Controlled
Substances Act, 21 USC § 801 et seq.) that is prohibited by Federal law regardless of its legality
under the law of the state in which such activity is conducted;
(5) the determination letter is requested by an organization seeking to qualify under § 501(c)(6)
the purpose of which is directed to the improvement of business conditions of one or more lines of
business relating to an activity involving controlled substances (within the meaning of schedule I
and II of the Controlled Substances Act, 21 USC § 801 et seq.) that is prohibited by Federal law
regardless of its legality under the law of the state in which such activity is conducted;
(6) the request is based on alternative plans of proposed transactions or on hypothetical situations.
An application based on proposed activities that satisfies section 6.07(2) of this revenue procedure
(related to recognizing tax-exempt status in advance of actual operations) is not considered to be
based on hypothetical situations;
(7) an organization currently recognized as exempt under § 501(c) of the Code seeks a new
determination letter confirming that the organization is still recognized under the same Code
section under the current facts;
(8) an organization seeks a determination of foundation status that is identical to its current
foundation status as determined by EO Determinations. For example, an organization that is
already recognized as described in §§ 509(a)(1) and 170(b)(1)(A)(ii) as a school generally will
not receive a new determination letter that it is still described in §§ 509(a)(1) and 170(b)(1)(A)(ii)
under the current facts;
(9) an organization currently recognized as exempt under § 501(c) (other than a government
entity as specified in section 3.01(12) of this revenue procedure) requests a determination to
relinquish its tax-exempt status under § 501(a);

January 2, 2024 270 Bulletin No. 2024–1
(10) a domestic organization currently recognized as exempt under § 501(c) seeks a
determination letter but is not required to reapply because it has changed its form or state of
organization in accordance with the requirements in Rev. Proc. 2018-15. An organization may
request an affirmation letter to reflect changes to its name or address as provided in section 3.01(2)
of this revenue procedure; or
(11) an organization applies for a group exemption letter. Notice 2020-36, 2020-21 IRB 840,
provides that the Service will not accept any requests for group exemption letters until publication
of the final revenue procedure described in the Notice or other guidance in the Internal Revenue
Bulletin.
Note: In some circumstances, an organization may seek a letter ruling from the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) on
a specific legal issue, including whether an activity furthers an organization’s exempt purpose. See
Rev. Proc. 2024-1 and Rev. Proc. 2024-3, this Bulletin.
Technical advice may be
requested in certain cases
.03 EO Determinations generally issues determination letters only if the question presented is
answered by a statute, tax treaty, regulation, court opinion, or guidance published in the Internal
Revenue Bulletin. At any time during the course of consideration by EO Determinations, if either
EO Determinations or the organization believes that its case involves an issue on which there is no
published precedent, or there has been non-uniformity in the Service’s handling of similar cases,
EO Determinations may decide to seek, or the organization may request that EO Determinations
seek, technical advice from the Office of Associate Chief Counsel with subject matter jurisdiction
over the issue. See Rev. Proc. 2024-2.
Review of determination
letters
.04 Determination letters issued under this revenue procedure are not generally reviewed by any
other office outside of EO Rulings and Agreements before they are issued. For post-determination
review of determination letters by EO Determinations Quality Assurance, see section 11.03 of this
revenue procedure.
Determination letter based
solely on administrative
record
.05 A determination letter is issued based solely upon the facts, attestations, and representations
contained in the administrative record.
(1) The taxpayer is responsible for the accuracy of any factual representations or attestations
contained in the request.
(2) Any oral representation of additional facts, or modification of facts, as represented or alleged
in the request, must be reduced to writing and signed by the taxpayer under a penalty of perjury
statement, in accordance with section 4.06 of this revenue procedure.
(3) The failure to disclose a material fact or misrepresentation of a material fact on the request,
which includes an incorrect representation or attestation, may adversely affect the reliance that
the organization submitting the request would otherwise obtain through issuance by the Service
of a favorable determination letter. See section 11.02 of this revenue procedure for additional
information.
SECTION
4. WHAT
ARE THE GENERAL
INSTRUCTIONS
FOR REQUESTING
DETERMINATION
LETTERS?

Bulletin No. 2024–1 271 January 2, 2024
In general
.01 This section explains the general instructions for requesting determination letters. In
addition to these general instructions, specific procedures apply to requests submitted by letter (as
described in section 5 of this revenue procedure) and to requests for determinations submitted on
Form 8940, Request for Miscellaneous Determination (as described in section 7 of this revenue
procedure).
.02 Which form, if any, should be used for the request? Some requests are made by letter and
some requests are made by submitting a specific form.
Format of request
Form 1023 application
(1) Form 1023 application. An organization seeking recognition of exemption under § 501(c)
(3) (including an organization to which § 501(e), (f), (k), (n), (q), or (r) is applicable) must
electronically submit a completed Form 1023 at www.pay.gov. In the case of an organization that
provides credit counseling services, see § 501(q). In the case of an organization that is a hospital
and is seeking tax-exempt status under § 501(c)(3), see § 501(r). Notwithstanding the foregoing,
eligible organizations may seek recognition of exemption under § 501(c)(3) by submitting a
completed Form 1023-EZ, as described in section 6.06(2) of this revenue procedure, rather than
by submitting Form 1023. For additional information about the electronic submission process,
refer to Form 1023 and its Instructions.
Form 1023-EZ application
(2) Form 1023-EZ application. An eligible organization, as described in section 6.05 of this
revenue procedure, may, but is not required to, seek recognition of exemption under § 501(c)(3)
by submitting a completed electronic Form 1023-EZ.
Alternatively, an eligible organization may seek tax-exempt status under § 501(c)(3) by
submitting a completed Form 1023, as described in section 6.06(1) of this revenue procedure.
For additional information about the electronic submission process, refer to Form 1023-EZ and
its instructions.
Form 1024 application
(3) Form 1024 application. An organization seeking a determination letter from the Service
recognizing tax-exempt status under § 501(c)(2), (5)-(19), (21)-(23), (25)-(29), or (d) must
electronically submit a completed Form 1024, Application for Recognition of Exemption Under
Section 501(a) or Section 521. An organization seeking a determination letter from the Service
recognizing tax-exempt status under § 521 may also electronically submit Form 1024.
Organizations that seek to operate under § 501(c)(9) or (17) must apply for recognition of
exemption. See § 505. Other organizations may choose to seek a determination letter recognizing
tax-exempt status under § 501 by filing Form 1024, but are not required to do so except in certain
cases (see, for example, § 6033(j)(2) regarding failures to file annual information returns or annual
electronic notifications required under § 6033(a) or (i)).
Form 1024-A application
(4) Form 1024-A application. An organization seeking a determination letter from the Service
recognizing tax-exempt status under § 501(c)(4) must electronically submit a completed Form
1024-A and the accompanying user fee at www.pay.gov. In the case of an organization that
provides credit counseling services and seeks recognition of exemption under § 501(c)(4), see
§ 501(q).
Section 501(c)(4) organizations may choose to seek a determination letter recognizing tax-
exempt status under § 501(c)(4) by filing Form 1024-A, but are not required to do so except in
certain cases (see, for example, § 6033(j)(2) regarding failures to file annual information returns
or annual electronic notifications required under § 6033(a) or (i)).

January 2, 2024 272 Bulletin No. 2024–1
Form 1028 application
Submission of Form 1024-A does not relieve an organization of the requirement to submit
Form 8976, Notice of Intent to Operate Under Section 501(c)(4). For additional information about
the electronic submission process, refer to Form 1024-A and its Instructions.
(5) Form 1028 application. An organization seeking recognition of exemption under § 521
may submit a completed Form 1028, Application for Recognition of Exemption Under Section
521 of the Internal Revenue Code, along with Form 8718. Note that an organization seeking a
determination letter from the Service recognizing tax-exempt status under § 521 may instead
electronically submit the revised Form 1024.
Form 8940 request
for miscellaneous
determination
(6) Form 8940 request for miscellaneous determination. An organization requesting certain
miscellaneous determinations or providing certain notices to the IRS must electronically submit
a completed Form 8940, Request for Miscellaneous Determination, at www.pay.gov. The Form
8940, Request for Miscellaneous Determination, is used for the following determination letter
requests and notices—
(a) Advance approval of certain set-asides described in § 4942(g)(2);
(b) Advance approval of voter registration activities described in § 4945(f);
(c) Advance approval of scholarship procedures described in § 4945(g);
(d) Exception from Form 990 filing requirements;
(e) Advance approval that a potential grant or contribution constitutes an unusual grant;
(f) Change in Type (or initial determination of Type) of a § 509(a)(3) organization;
(g) Reclassification of foundation status, including a voluntary request from a public charity for
private foundation status;
(h) Termination of private foundation status under § 507(b)(1)(B)—advance ruling request;
(i) Notice Only – Termination of private foundation status under § 507(b)(1)(B);
(j) Termination of private foundation status under § 507(b)(1)(B)—60-month period ended;
(k) Voluntary termination of § 501(c)(3) recognition by a government entity; and
(l) Canadian registered charities: listing on Pub. 78 Data and/or public charity classification.
Letter request
(7) Letter request.
(a) Letter applications. A central organization that has previously received or is concurrently
requesting recognition of its own tax-exempt status can request a group exemption letter by

Bulletin No. 2024–1 273 January 2, 2024
submitting a letter application along with Form 8718. But see, section 3.02(12) of this revenue
procedure.
(b) Other letter requests. Any determination letter request which is not required to be submitted
on a form may be submitted by letter.
.03 All requests must be submitted in English. All documents submitted in support of such
requests must be in English or accompanied by an accurate and complete English translation.
Language requirements
Signature on request
.04 Signature on request. The request for determination letter must be signed and dated by
the taxpayer or, when applicable, the taxpayer's authorized representative. Neither a stamped
signature nor a faxed signature is permitted. However, a faxed signature is permitted if requested
by the Service in the case of an organization replacing its initial request with a request for a
determination under a different subsection of § 501(c) during processing of an initial request, or
as otherwise requested during the processing of an initial request.
(1) Individual authorized to sign Form 1023, Form 1023-EZ, Form 1024, Form 1024-A or
Form 8940 on behalf of an organization. In the case of a request for a determination letter made
by filing Form 1023, Form 1023-EZ, Form 1024, Form 1024-A or Form 8940, an officer, director,
trustee, or other official who is authorized to sign for the organization must sign the applicable
form. The signature of a representative authorized by a power of attorney who is not an officer,
director, trustee, or other official of the organization will not satisfy the signature requirement
for Form 1023, Form 1023-EZ, Form 1024, Form 1024-A or Form 8940. See the instructions
to the applicable form for more information on who may sign the application on behalf of an
organization.
(2) Authorized representatives for all other requests. Except as provided in (1) of this
section 4.04, to sign the request, or to appear before the Service in connection with the request,
the authorized representative must be listed in Appendix B.
Power of attorney
and declaration of
representative
.05 Power of attorney and declaration of representative. Any representative authorized by
a power of attorney, whether or not licensed to practice, must comply with the conference and
practice requirements of the Statement of Procedural Rules (26 CFR §§ 601.501-601.509) and
Treasury Department Circular No. 230, which provide the rules for representing a taxpayer before
the Service.
Form 2848, Power of Attorney and Declaration of Representative must be used to provide
the authorized representative’s authorization (Part I of Form 2848, Power of Attorney) and the
authorized representative’s qualification (Part II of Form 2848, Declaration of Representative).
The name of the individual signing Part I of Form 2848 should also be typed or printed on this
form. A stamped signature is not permitted.
An original, a copy, or a facsimile transmission (fax) of the power of attorney is acceptable so
long as its authenticity is not reasonably disputed.
Penalty of perjury
statement
.06
(1) Penalty of perjury statement requirements for requests for determination letters made
on Form 1023, Form 1023-EZ, Form 1024, Form 1024-A, or Form 8940. The signature of an

January 2, 2024 274 Bulletin No. 2024–1
individual described in section 4.04(1) of this revenue procedure satisfies the penalty of perjury
statement signature requirements for requests on Form 1023, Form 1023-EZ, Form 1024, Form
1024-A, or Form 8940, as applicable.
(2) Penalty of perjury statement requirements for letter requests and responses to requests
for additional information. Any letter request or information submitted at a later time (regardless
of the format of the original request), must be accompanied by the following declaration—
"Under penalties of perjury, I declare that I have examined this request, or this modification to
the request, including accompanying documents, and, to the best of my knowledge and belief, the
request or the modification contains all the relevant facts relating to the request, and such facts are
true, correct, and complete."
This declaration must be signed and dated by the taxpayer, not the taxpayer’s representative
authorized by a power of attorney. The signature of an individual described in section 4.04(1)
of this revenue procedure is the signature of the taxpayer for purposes of the penalty of perjury
statement. The signature of an authorized representative described in section 4.04(2) of this
revenue procedure will not satisfy the penalty of perjury statement requirements (except as
otherwise provided in Appendix B). See the instructions to the relevant form for additional detail.
Neither a stamped signature nor a faxed signature is permitted. However, a faxed signature is
permitted if requested by the Service in the case of information submitted in response to a request
by the Service for additional information after the request for a determination.
The individual who signs for a corporate taxpayer must be an officer of the corporate taxpayer
who has personal knowledge of the facts, and whose duties are not limited to obtaining a
determination letter from the Service.
The individual signing for a trust, a state law partnership, or a limited liability company must
be, respectively, a trustee, general partner, or member-manager who has personal knowledge of
the facts.
Applicable user fee
.07 Section 7528 requires taxpayers to pay user fees for requests for determination letters. See
section 14 and Appendix A of this revenue procedure for more information.
Where will copies of the
determination letter be
sent?
Expedited processing
.08 The original of the determination letter will be sent to the taxpayer and a copy of the
determination letter will be sent to up to two authorized representatives listed on Form 2848 as
appointed to receive notices and communications.
.09 Requests for determination letters are normally processed in the order of receipt by the
Service. However, expedited processing of a request for a determination letter may be approved
where a request for expedited processing is made in writing and contains a compelling reason for
processing the request for a determination letter ahead of others. Upon approval of a request for
expedited processing, a request for a determination letter will be considered ahead of the normal
order. This does not mean the request for a determination letter will be immediately approved or
denied.
(1) Procedures for requesting expedited handling. In the case of the electronically submitted
Form 1023, Form 1024, Form 1024-A, or Form 8940, a request for expedited handling must be
indicated on the form and a supporting written statement must be submitted as an attachment with
the completed application.

Bulletin No. 2024–1 275 January 2, 2024
In the case of other requests for determination letters, the request for expedited handling must
be made in writing, preferably in a separate letter sent with, or soon after filing, the request for
the determination letter. If the request is not made in a separate letter, then the letter in which the
determination letter request is made should say, at the top of the first page: “Expedited Handling
Is Requested. See page ___ of this letter.”
A request for expedited handling will not be forwarded to the appropriate group for action unless
the application has been accepted for processing. See section 6.06(1) of this revenue procedure
(requirements for a complete application).
Whether the request will be granted is within the Service's discretion. Circumstances generally
warranting expedited processing include—
(a) a grant to the applicant is pending and the failure to secure the grant may have an adverse
impact on the organization’s ability to continue to operate;
(b) the purpose of the newly created organization is to provide disaster relief to victims of
emergencies such as flood and hurricane; and
(c) there have been undue delays in issuing a determination letter caused by a Service error.
Because most requests for determination letters cannot be processed ahead of their regular
order, the Service urges all taxpayers to submit their requests well in advance of the contemplated
transaction. In addition, in order to facilitate prompt action on determination letter requests,
taxpayers are encouraged to ensure that their initial submissions comply with all of the requirements
of this revenue procedure, and to promptly provide any additional information requested by the
Service.
(2) Applications on Form 1023-EZ are ineligible for expedited handling. An organization
may not request expedited handling of a Form 1023-EZ.
Non-acceptance for
processing
.10 The Service will not accept for processing any request that is substantially incomplete.
(1) Requests other than Form 1023-EZ. An application other than Form 1023-EZ that
is missing any item of information listed in section 6.06(1) of this revenue procedure will be
considered substantially incomplete and will not be accepted for processing. A request other than
an application may be considered substantially incomplete if it does not contain the information,
documentation, and other materials required by sections 4, 5, or 7 of this revenue procedure, or
Form 8940 and its Instructions, as applicable to the particular request.
(2) Requests on Form 1023-EZ.
(a) Incomplete Form 1023-EZ. A submitted Form 1023-EZ that is not a completed Form
1023-EZ within the meaning of section 6.06(2) of this revenue procedure will not be accepted for
processing by the Service. The Service may, but is not required to, request additional information
to validate information presented or to clarify an inconsistency on a Form 1023-EZ.

January 2, 2024 276 Bulletin No. 2024–1
(b) Form 1023-EZ and pending application. The Service will not accept for processing a
Form 1023-EZ from an organization that has an application for recognition of exemption pending
with the Service.
(3) Effect of non-acceptance. An organization will be notified if its request is not accepted for
processing and any user fee that was paid with the request will be refunded. See section 14.09 of
this revenue procedure. An organization may then submit a new request, including the missing
information, with a new user fee.
.11 The taxpayer or the taxpayer’s authorized representative should refer to www.irs.gov
(“Where's My Exemption Application for Tax-Exempt Status?”) for guidelines on when to expect
to hear from the Service and may obtain information regarding the status of a request by calling
the toll-free Customer Account Services number, 877–829–5500.
How to check on status of
request
SECTION 5. WHAT
ARE THE SPECIFIC
PROCEDURES FOR
REQUESTING A
DETERMINATION
LETTER BY LETTER?
In general
Certain information
required
Statement of facts

.
01 This section explains the specific procedures for requesting a determination letter by
letter. Any determination letter request which is not required to be submitted on a form may
be submitted by letter. For example, an organization seeking to be described in § 501(d) would
submit a letter application in accordance with this section 5 and other applicable sections of this
revenue procedure, and Rev. Proc. 72-5, 1972-1 CB 709.
Other specific procedures may apply, depending on the type of request. See section 6 of this
revenue procedure for applications for recognition of exemption under §§ 501 or 521.
.02
(1) Complete statement of facts and other information. Each request for a determination
letter must contain a complete statement of all facts relating to the request. These facts include
the organization’s name, address, telephone number, and Employer Identification Number (EIN).
Documents
(2) Copies of all organizing documents, bylaws, contracts, wills, deeds, agreements,
instruments, and other documents. All documents that are pertinent to the request (including
organizing documents, bylaws, contracts, wills, deeds, agreements, instruments, trust documents,
and proposed disclaimers) must be submitted with the request.
Original documents should not be submitted because they become part of the Service’s file and
will not be returned to the taxpayer. Instead, true copies of all such documents should be submitted
with the request. Each document, other than the request, should be labeled alphabetically and
attached to the request in alphabetical order.
Analysis of material facts
(3) Analysis of material facts. All material facts in documents must be included, rather than
merely incorporated by reference, in the taxpayer's initial request or in supplemental letters. These
facts must be accompanied by an analysis of their bearing on the request, specifying the provisions
that apply.

Bulletin No. 2024–1 277 January 2, 2024
Same or similar issue
previously submitted or
currently pending
(4) Statement regarding whether same or similar issue was previously ruled on or
requested, or is currently pending. The request must also state whether, to the best of the
knowledge of both the taxpayer and the taxpayer's authorized representatives—
(a) the Service or the Office of Associate Chief Counsel previously ruled on the same or
similar issue for the taxpayer (or a related taxpayer within the meaning of § 267, or a member
of an affiliated group of which the taxpayer is also a member within the meaning of § 1504) or a
predecessor;
(b) the taxpayer, a related taxpayer, a predecessor, or any authorized representatives previously
submitted the same or similar issue to the Service or the Office of Associate Chief Counsel but
withdrew the request before a letter ruling or determination letter was issued;
(c) the taxpayer, a related taxpayer, or a predecessor previously submitted a request involving
the same or a similar issue that is currently pending with the Service or the Office of Associate
Chief Counsel; or
(d) at the same time as this request, the taxpayer or a related taxpayer is presently submitting
another request involving the same or a similar issue to the Service or the Office of Associate
Chief Counsel.
If the statement is affirmative for (a), (b), (c), or (d) of this section 5.02(4), the statement
must give the date the request was submitted, the date the request was withdrawn or ruled on, if
applicable, and other details of the Service's or Office of Associate Chief Counsel’s consideration
of the issue.
Statement of authorities
(5) The request must include a statement of whether the law in connection with the request is
uncertain and whether the issue is adequately addressed by relevant authorities.
(a) Statement of supporting authorities. If the taxpayer advocates a particular conclusion,
an explanation of the grounds for that conclusion and the relevant authorities to support it must
also be included. Even if not advocating a particular tax treatment of a proposed transaction, the
taxpayer must still furnish views on the tax results of the proposed transaction and a statement of
relevant authorities to support those views.
(b) Statement of contrary authorities. The taxpayer is also encouraged to inform the Service
about, and discuss the implications of, any authority believed to be contrary to the position
advanced, such as legislation (or pending legislation), tax treaties, court decisions, regulations,
revenue rulings, revenue procedures, notices, or announcements. If the taxpayer determines that
there are no contrary authorities, a statement in the request to this effect would be helpful. If the
taxpayer does not furnish either contrary authorities or a statement that none exists, the Service
in complex cases or those presenting difficult or novel issues may request submission of contrary
authorities or a statement that none exists. Failure to comply with this request may result in the
Service's refusal to issue a determination letter.
Identifying and discussing contrary authorities will generally enable Service personnel to
understand the issue and relevant authorities more quickly. When Service personnel receive
the request, they will have before them the taxpayer's thinking on the effect and applicability of
contrary authorities. This information should make research easier and lead to earlier action by
the Service. If the taxpayer does not disclose and distinguish significant contrary authorities, the
Service may need to request additional information, which will delay action on the request.

January 2, 2024 278 Bulletin No. 2024–1
SECTION 6. WHAT
ARE THE SPECIFIC
PROCEDURES FOR
APPLICATIONS FOR
RECOGNITION OF
EXEMPTION UNDER
§§ 501 OR 521?
In general
.01 This section sets forth procedures for applying for and issuing determination letters in
response to applications for recognition of exemption under §§ 501 or 521, other than those subject
to Rev. Proc. 2024-4 (relating to pension, profit-sharing, stock bonus, annuity, and employee
stock ownership plans).
.02 An organization that is identified or designated as a terrorist organization within the meaning
of § 501(p)(2) is not eligible to apply for recognition of exemption.
.03 An organization seeking recognition of exemption under §§ 501 or 521 is required to submit
the appropriate completed application form or the appropriate completed letter request. In the case
of a numbered application form, the current version of the form must be submitted. The current
version of the form can be found on www.irs.gov (“Forms & Instructions”).
T
errorist organizations
not eligible to apply for
recognition of exemption
Format of application
User fees
.04 An organization applying for recognition of exemption must pay the user fee with its Form
1023, Form 1023-EZ, Form 1024, or Form 1024-A through www.pay.gov when submitting its
form. For other applications for recognition of exemption, an organization must attach a completed
Form 8718, User Fee for Exempt Organization Determination Letter Request, to its application.
Form 1023-EZ applications
.05
(1) Eligibility for Form 1023-EZ application. An organization that is an eligible organization
may use Form 1023-EZ to apply for recognition of exemption under § 501(c)(3), unless the
organization is designated in section 6.05(2) of this revenue procedure as an organization that is
ineligible to submit Form 1023-EZ. An organization is an eligible organization if the organization
satisfies all of the following criteria—
(a) The organization has projected annual gross receipts of $50,000 or less in the current taxable
year and the next two years;
(b) The organization had annual gross receipts of $50,000 or less in each of the past three years
for which the organization was in existence; and
(c) The organization has total assets the fair market value of which does not exceed $250,000.
For purposes of this eligibility requirement, a good faith estimate of the fair market value of the
organization’s assets is sufficient.
(2) Ineligibility for Form 1023-EZ application. The following organizations are not eligible
to submit Form 1023-EZ and must use Form 1023 to apply for recognition of exemption under
§ 501(c)(3)—
(a) Organizations formed under the laws of a foreign country (United States territories and
possessions are not considered foreign countries);

Bulletin No. 2024–1 279 January 2, 2024
(b) Organizations that do not have a mailing address in the United States (territories and
possessions are considered the United States for this purpose);
(c) Organizations that are successors to, or controlled by, an entity suspended under § 501(p)
(suspension of tax-exempt status of terrorist organizations);
(d) Organizations that are not corporations, unincorporated associations, or trusts, such as a
limited liability corporation (LLC);
(e) Organizations that are formed as for-profit entities or are successors to for-profit entities;
(f) Organizations whose tax-exempt status were previously revoked or that are successors to
an organization whose tax-exempt status was previously revoked (other than an organization the
tax-exempt status of which was automatically revoked for failure to file a Form 990 series return
or notice for three consecutive years under § 6033(j));
(g) Churches or conventions or associations of churches described in § 170(b)(1)(A)(i);
(h) Schools, colleges, or universities described in § 170(b)(1)(A)(ii);
(i) Hospitals or medical research organizations described in §§ 170(b)(1)(A)(iii) or 501(r)(2)
(A)(i) (cooperative hospital service organizations described in § 501(e));
(j) Cooperative service organizations of operating educational organizations described in
§ 501(f);
(k) Qualified charitable risk pools described in § 501(n);
(l) Supporting organizations described in § 509(a)(3);
(m) Organizations that have as a substantial purpose providing assistance to individuals through
credit counseling activities such as budgeting, personal finance, financial literacy, mortgage
foreclosure assistance, or other consumer credit areas;
(n) Organizations that invest, or intend to invest, five percent or more of their total assets in
securities or funds that are not publicly traded;
(o) Organizations that participate, or intend to participate, in partnerships (including entities
or arrangements treated as partnerships for Federal tax purposes) in which they share profits and
losses with partners other than § 501(c)(3) organizations;
(p) Organizations that sell, or intend to sell, carbon credits or carbon offsets;
(q) Health Maintenance Organizations (HMOs);

January 2, 2024 280 Bulletin No. 2024–1
(r) Accountable Care Organizations (ACOs), or organizations that engage in, or intend to
engage in, ACO activities (such as participation in the Medicare Shared Savings Program (MSSP)
or in activities unrelated to the MSSP described in Notice 2011-20, 2011-16 IRB 652);
(s) Organizations that maintain, or intend to maintain, one or more donor advised funds;
(t) Organizations that are organized and operated exclusively for testing for public safety and
that are requesting a foundation classification under § 509(a)(4);
(u) Private operating foundations;
(v) Organizations that are applying for retroactive reinstatement of tax-exempt status under
sections 5 or 6 of Rev. Proc. 2014-11, 2014-3 IRB 411, after being automatically revoked (see
section 6.05(3) of this revenue procedure for additional information);
(w) Organizations applying for retroactive reinstatement under section 4 of Rev. Proc. 2014-11
after being automatically revoked that are seeking a foundation classification that is different from
the classification they had at the time of revocation;
(x) Agricultural research organizations described in § 170(b)(1)(A)(ix); and
(y) Organizations that are currently or were previously exempt under another subsection of
§ 501(c).
Further information regarding these eligibility requirements may be provided in the Instructions
for Form 1023-EZ.
Form 1023 and Form
1023-EZ applications
for reinstatement after
automatic revocation
(3) Form 1023 and Form 1023-EZ applications for reinstatement after automatic
revocation. Organizations that claim tax-exempt status under § 501(c) generally must file annual
Form 990 series returns or notices, even if they have not yet received their determination letter
recognizing their tax-exempt status. If an organization fails to file required Form 990 series
returns or notices for three consecutive years, its tax-exempt status will be automatically revoked
by operation of § 6033(j). Such an organization may apply for reinstatement of its tax-exempt
status, and such recognition may be granted retroactively, as provided in Rev. Proc. 2014-11.
Consistent with the eligibility requirements for using Form 1023-EZ that are set forth in section
6.05(1)-(2) of this revenue procedure, only an organization requesting reinstatement of § 501(c)
(3) status under section 4 (streamlined retroactive reinstatement of tax-exempt status for small
organizations within 15 months of revocation) or section 7 (reinstatement of tax-exempt status
from postmark date) of Rev. Proc. 2014-11 may apply using Form 1023-EZ (other than an
organization also seeking a foundation status change as explained in section 6.05(2)(w) of Rev.
Proc. 2014-11). An organization requesting reinstatement of § 501(c)(3) status under section
5 (retroactive reinstatement of tax-exempt status within 15 months of revocation) or section 6
(retroactive reinstatement more than 15 months after revocation) of Rev. Proc. 2014-11 must
apply using Form 1023.
What ar
e the requirements
for a completed
application?
.06

Bulletin No. 2024–1 281 January 2, 2024
Requirements for a
completed application
other than a Form 1023-EZ
application
(
1) A completed application (other than a Form 1023-EZ), including a letter application, is one
that—
(a) is signed or, in the case of a Form 1023, Form 1024, or Form 1024-A, is electronically
signed by an authorized individual under penalties of perjury (see sections 4.04 and 4.06 of this
revenue procedure);
(b) includes the organization’s correct EIN;
(c) (i) for organizations other than those described in § 501(c)(3) or (4), 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 than four years), and if the organization has
not yet commenced operations or has not completed one accounting period, a proposed budget for
two full accounting periods and a current statement of assets and liabilities;
(ii) for organizations described in § 501(c)(3) or (4), see Form 1023 and Instructions for Form
1023 or Form 1024-A and Instructions for Form 1024-A, respectively;
(d) includes a detailed narrative statement of proposed activities, including each of the
fundraising activities of a § 501(c)(3) organization, and a narrative description of anticipated
receipts and contemplated expenditures;
(e) includes a copy of the organizing or enabling document that is signed by a principal officer
or two members in the case of an unincorporated association, or is accompanied by a written
declaration signed by an authorized individual certifying that the document is a complete and
accurate copy of the original or otherwise satisfies the requirements of a “conformed copy,” as
outlined in Rev. Proc. 68-14, 1968-1 CB 768;
(f) if the organizing or enabling document is in the form of articles of incorporation, includes
evidence that it was filed with, and approved by, an appropriate state official (e.g., stamped “Filed”
and dated by the Secretary of State); alternatively, a copy of the articles of incorporation may be
submitted if accompanied by a written declaration signed by an authorized individual that the
copy is a complete and accurate copy of the original copy that was filed with and approved by the
state; if a copy is submitted, the written declaration must include the date the articles were filed
with the state;
(g) if the organization has adopted bylaws or similar governing rules, includes a current copy;
the bylaws need not be signed if submitted as an attachment to the application for recognition of
exemption; otherwise, the bylaws must be verified as current by an authorized individual (see
section 4.04 of this revenue procedure); and
(h) is accompanied by the correct user fee (and Form 8718, when applicable).
Requirements for a
completed Form 1023-EZ
application
(2) A Form 1023-EZ submitted online at www.pay.gov by an eligible organization is complete
if it—
(a) includes responses for each required line item of the form, including an accurate date of
organization and an attestation that the organization has completed the Form 1023-EZ eligibility
worksheet, as in effect on the date of submission, is eligible to apply for tax-exempt status using

January 2, 2024 282 Bulletin No. 2024–1
Form 1023-EZ, and has read the Instructions for Form 1023-EZ and understands the requirements
to be exempt under § 501(c)(3) as expressed therein;
(b) includes the organization’s correct EIN;
(c) is electronically signed, under penalties of perjury, by an individual authorized to sign for the
organization (as specified in sections 4.04 and 4.06 of this revenue procedure and the Instructions
for Form 1023-EZ); and
(d) is accompanied by the correct user fee.
A Form 1023-EZ will not be considered complete if the organization’s name and EIN do not
match the records in the Service’s Business Master File. Furthermore, a Form 1023-EZ submitted
by an organization that is not an eligible organization within the meaning of section 6.05 of this
revenue procedure will not be considered complete.
.
07
What are the standards
for
issuing a determination
letter on tax-exempt status?
Tax-exempt status must be
established in application,
including attestation and
supporting documents
Tax-exempt status may be
recognized in advance of
actual operations
(
1) A favorable determination letter will be issued to an organization if its completed application,
including attestations and supporting documents, along with any additional information requested
by the Service and provided by the organization, establishes that it satisfies the particular
requirements of the section under which exemption from Federal income tax is claimed.
(2) (a) For all applications other than a Form 1023-EZ, tax-exempt status may be recognized
in advance of the organization’s operations if the proposed activities are described in sufficient
detail to permit a conclusion that the organization will clearly meet the particular requirements for
tax-exempt status pursuant to the section of the Code under which tax-exempt status is claimed.
(i) A mere restatement of exempt purposes or a statement that proposed activities will be in
furtherance of such purposes will not satisfy this requirement.
(ii) The organization must fully describe all of 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 of receipts, and the nature of contemplated expenditures.
(iii) Where the organization cannot demonstrate to the satisfaction of the Service that it qualifies
for tax-exempt status pursuant to the section of the Code under which tax-exempt status is claimed,
the Service will generally issue a proposed adverse determination letter. See section 9 of this
revenue procedure.
(b) For Form 1023-EZ applications, tax-exempt status may be recognized in advance of the
organization’s operations if the attestations contained in the organization’s completed Form
1023-EZ (along with any additional information requested by the Service and provided by the
organization) establish that it satisfies the requirements for tax-exempt status under § 501(c)(3).
Even if application is
complete, additional
information may be
required
(3) Even though an application is complete, the Service may request additional information
before issuing a determination letter. The failure to respond to a request for additional information
may result in the closure of the application without a determination letter being issued and without

Bulletin No. 2024–1 283 January 2, 2024
a refund of the user fee. If the failure to respond to a request for additional information results
in the Service issuing a proposed adverse determination letter to the organization, the proposed
adverse determination letter will inform the organization of its opportunity to protest/appeal the
decision and request a conference. See section 9 of this revenue procedure for the applicable
appeal/protest procedures.
(a) In the case of an application under § 501(c)(3), the period of time beginning on the date the
Service requests additional information until the date the information is submitted to the Service
will not be counted for purposes of the 270-day period referred to in § 7428(b)(2).
(b) The Service will select a statistically valid random sample of Form 1023-EZ applications for
pre-determination reviews, which will result in requests for additional information.
Effective date of tax-exempt
status
.08
(1) In general. A determination letter recognizing tax-exempt status of an organization
described in § 501(c), other than § 501(c)(29), is effective as of the date of formation of an
organization if: (1) its purposes and activities prior to the date of the determination letter have
been consistent with the requirements for tax-exempt status; and (2) it has filed an application for
recognition of exemption within 27 months from the end of the month in which it was organized.
(2) When an application is not submitted within 27 months of formation. An organization
that otherwise meets the requirements for tax-exempt status and the issuance of a determination
letter but does not meet the requirements for recognition from date of formation will be recognized
from the postmark date of its application or the submission date of its Form 1023, Form 1023-EZ,
Form 1024, or Form 1024-A, as applicable.
(3) Application of Treas. Reg. § 301.9100-3: Organizations required to apply for tax-
exempt status under §§ 505, 508, and 501(c)(29) and the regulations thereunder. Unlike
other tax-exempt organizations, an organization described in § 501(c)(3), (9), or (17) generally
is required to apply for recognition of exemption within 27 months from the end of the month
in which it was organized in order to be recognized and treated as tax-exempt effective as
of the date of formation. See §§ 505 and 508, Treas. Reg. §§ 1.505(c)-1T, 1.508-1(a), and
301.9100-2(a)(2)(iii) and (iv). A similar rule applies to organizations described in § 501(c)
(29). See § 501(c)(29), Treas. Reg. § 1.501(c)(29)-1, and Rev. Proc. 2015-17, 2015-7 IRB
599. In its application for recognition of exemption under § 501(c)(3), (9), (17), or (29), an
organization that has not filed its application within the required time period may request
relief under Treas. Reg. § 301.9100-3 in order to be recognized and treated as tax-exempt
effective as of a date earlier than the date of application, and EO Determinations may grant
such relief if the requirements for relief are met. An organization applying for recognition
of exemption under § 501(c)(3) after 27 months from formation may not use Form 1023-
EZ if it requests an effective date earlier than the submission date, but instead must file a
Form 1023. An organization will not be granted relief under Treas. Reg. § 301.9100-3 if
either (1) granting the request for relief would result in the organization’s tax-exempt status
being automatically revoked under § 6033(j)(1) effective before the application date (without
regard to the provisions of § 6033(j)(3) and guidance issued thereunder), or (2) the period of
limitations on assessment under § 6501(a) for any taxable year for which the organization
claims tax-exempt status has expired prior to the date of application.
(4) Application of Treas. Reg. § 301.9100-3: Organizations not required to apply for tax-
exempt status under §§ 505, 508, or 501(c)(29) and the regulations thereunder. Treas. Reg.
§ 301.9100-3 does not apply to an organization that is not required to apply for recognition of

January 2, 2024 284 Bulletin No. 2024–1
exemption in order to be tax-exempt, and the Service will not consider a request for relief under
Treas. Reg. § 301.9100-3 from such an organization.
(5) When the Service requires the organization to make amendments.
(a) If the Service requires the organization to alter its activities or make substantive amendments
to its enabling instrument, tax-exempt status will be effective as of the date specified in the
determination letter.
(b) If the Service requires the organization to make a non-substantive amendment, tax-exempt
status will ordinarily be recognized as of the date of formation if it satisfies the requirements
in section 6.08(1) of this revenue procedure. Examples of non-substantive amendments include
correction of a clerical error in the enabling instrument or the addition of a dissolution clause
where the activities of the organization prior to the determination letter are consistent with the
requirements for tax-exempt status.
SECTION 7. WHAT
ARE THE SPECIFIC
PROCEDURES FOR
DETERMINATION
LETTER REQUESTS ON
FORM 8940?
In general

.
01 This section explains the specific procedures for requesting a determination letter by
submitting Form 8940, including requests for a determination letter on foundation status.
Requests made on Form
8940
.02 A request described in section 4.02(6) of this revenue procedure must be electronically
submitted on Form 8940 at www.pay.gov (except where otherwise permitted, including when such
request is made as part of an application for recognition of exemption), along with all information,
documentation, and other materials required by Form 8940 and the instructions thereto, as well
as the appropriate user fee provided in Appendix A. Form 8940 must be electronically signed by
an authorized individual under penalties of perjury (see sections 4.04 and 4.06 of this revenue
procedure). For complete information about filing requirements and the submission process, refer
to Form 8940 and the Instructions for Form 8940.
Initial classification of
private foundation status
.03 All § 501(c)(3) organizations are classified as private foundations under § 509(a) unless
they qualify as a public charity under § 509(a)(1) (which cross-references § 170(b)(1)(A)(i)-
(vi), and (ix)), (2), (3), or (4). See Treas. Reg. §§ 1.170A-9 and 1.509(a)-1 through 1.509(a)-7.
The Service determines an organization’s private foundation or public charity status when the
organization files its Form 1023, or when eligible, Form 1023-EZ. This status will be included in
the organization’s determination letter on tax-exempt status.
Under what circumstances
must an organization
request a determination
of foundation status, and
when is such a request
optional?
.04 (1) Requests to change from one public charity classification to another public charity
classification. On its Form 990, Return of Organization Exempt From Income Tax Under section
501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations), a public
charity indicates the paragraph of § 509(a), and subparagraph of § 170(b)(1)(A), if applicable,
under which it qualifies as a public charity. Because of changes in its activities or operations, this
may differ from the public charity status listed in its original determination letter. Although an
organization is not required to obtain a determination letter to qualify for the new public charity
status, in order for Service records to recognize any change in public charity status, an organization
must obtain a new determination of foundation status by filing Form 8940 pursuant to this revenue
procedure.

Bulletin No. 2024–1 285 January 2, 2024
(2) Requests from public charities for private foundation status. If a public charity no longer
qualifies as a public charity under § 509(a)(1)-(4), then it becomes a private foundation, and, as
a private foundation, it must file Form 990-PF, Return of Private Foundation or Section 4947(a)
(1) Trust Treated as Private Foundation. The organization is not required to, but may, obtain a
determination letter on its new private foundation status. The organization indicates this change
in foundation status by filing its Form 990-PF return and following any procedures specified in
the form, instructions, or other published guidance. Thereafter, the organization may terminate its
private foundation status, such as by giving notice and qualifying as a public charity again under
§ 509(a)(1)-(3) during a 60-month termination period in accordance with the procedures under
§ 507(b)(1)(B) and Treas. Reg. § 1.507-2(b).
(3) Requests from private foundations for public charity status. An organization that
erroneously determined that it was a private foundation (for example, by erroneously classifying
an item or items in its calculation of public support) and wishes to correct the error can request
a determination letter classifying it as a public charity by showing that it continuously met the
public support tests during the relevant periods.
(4) Requests for private operating foundation status. A private foundation may qualify as
an operating foundation under § 4942(j)(3) without a determination letter from the Service, but
the Service will not recognize such status in its records without a determination letter from the
Service. An organization claiming to be an exempt operating foundation under § 4940(d)(2) must
obtain a determination letter from the Service recognizing such status to be exempt from the
§ 4940 tax on net investment income.
Not applicable to notices
submitted by private
foundations regarding
terminations under § 507 or
changes of status pursuant
to examination
.05
(1) The procedures in this revenue procedure do not apply to the notice an organization must
submit in seeking to terminate its private foundation status under § 507.
(2) The procedures in this revenue procedure also do not apply to the examination of an
organization which results in changes to its foundation status.
SECTION 8.
WITHDRAWAL OF
A REQUEST FOR
DETERMINATION
LETTER
Request may be withdrawn
prior to issuance of a
determination letter

.
01 A taxpayer may withdraw a request for a determination letter at any time before the
determination letter is issued by the Service. An authorized individual must make such a request
in writing in accordance with the instructions to the form on which the request for a determination
letter was submitted, if applicable. For purposes of this section 8.01, the issuance of a determination
letter includes a proposed adverse determination letter.
(1) When a request for determination letter is withdrawn, the Service will retain the application,
Form 8940, or letter request and all supporting documents.
(2) The Service may consider the information submitted in connection with the withdrawn
request in a subsequent examination of the organization, or in connection with a subsequent
application submitted by the organization.

January 2, 2024 286 Bulletin No. 2024–1
(3) Generally, the user fee will not be refunded if a request is withdrawn. See section 14 of this
revenue procedure.
.02 The withdrawal of an application under § 501(c) or (d) is not a failure to make a determination
within the meaning of § 7428(a)(2) or an exhaustion of administrative remedies within the meaning
of § 7428(b)(2).
Section 7428 implications of
withdrawal of application
under § 501(c) or (d)
SECTION 9.
PROCEDURES
FOR ADVERSE
DETERMINATION
LETTERS
In general

.
01 This section explains the procedures for issuing adverse determination letters. Different
procedures apply to adverse determination letters relating to issues that may receive consideration
by the Independent Office of Appeals and to all other types of adverse determination letters.
Types of requests that may
receive Independent Office
of Appeals consideration
.02 The following types of determination letter requests will provide an organization with an
opportunity to protest/appeal a proposed adverse determination—
(1) the initial qualification of the organization as exempt from tax under §§ 501(a) or 521, or as
an organization described in § 170(c)(2);
(2) the classification or reclassification of the organization’s foundation status under § 509(a),
including the classification or re-classification of a § 4947(a)(1) non-exempt charitable trust as
described in § 509(a)(3); and
(3) the classification of the organization as a private operating foundation under § 4942(j)(3).
Contents of proposed
adverse determination
letter for requests with
appeals rights
.03 If EO Determinations reaches the conclusion that the organization does not meet the
requirements for a favorable determination letter and the letter is a type for which an opportunity
for protest/appeal is available under section 9.02 of this revenue procedure, the Service will issue
a proposed adverse determination letter, which will—
(1) include a detailed discussion of the basis for the Service’s conclusion; and
(2) inform the organization of its opportunity to protest/appeal the decision and request a
conference with the Independent Office of Appeals.
The non-acceptance under section 4.10 of this revenue procedure of a request for a determination
letter is not a proposed adverse determination.
Protest/appeal of a
proposed adverse
determination letter on
certain issues
.04 To protest/appeal a proposed adverse determination letter described in section 9.02 of this revenue
procedure, the organization must submit a statement of the facts, law, and arguments in support of its
position, within 30 days of the date of the proposed adverse determination letter. The organization must
also state whether it is requesting a conference with the Independent Office of Appeals.

Bulletin No. 2024–1 287 January 2, 2024
Final adverse determination
letter where no protest/
appeal is submitted
.
05 If an organization does not submit a timely protest/appeal of a proposed adverse determination
letter on an issue described in section 9.02 of this revenue procedure, a final adverse determination
letter will be issued to the organization. The final adverse letter will provide information about the
disclosure of the proposed and final adverse letters. See section 13.04 of this revenue procedure.
The non-acceptance under section 4.10 of this revenue procedure of a request for a determination
letter is not a final adverse determination.
Review of protest by EO
Determinations
.06 If an organization submits a protest/appeal of a proposed adverse determination letter
described in section 9.02 of this revenue procedure, EO Determinations will review the protest
and, if it determines that the organization satisfies the requirements for approval of its request,
issue a favorable determination letter. If EO Determinations maintains its adverse position after
reviewing the protest, it will forward the case file to the Independent Office of Appeals. If new
information is raised in the protest, EO Determinations will follow the procedures described in
section 9.08 of this revenue procedure, which may require the issuance of a new proposed denial,
prior to sending the case to the Independent Office of Appeals.
Consideration by the
Independent Office of
Appeals
.07 The Independent Office of Appeals will consider the organization’s protest/appeal submitted
in response to a proposed adverse determination letter described in section 9.02 of this revenue
procedure. If the Independent Office of Appeals agrees with the proposed adverse determination,
it will either issue a final adverse determination or, if a conference was requested, contact the
organization to schedule a conference. At the end of the conference process, which may involve
the submission of additional information, the Independent Office of Appeals will generally issue
a final adverse determination letter or a favorable determination letter.
If the Independent Office of Appeals believes that the tax-exempt status or private foundation
status issue is not covered by published precedent or that there is non-uniformity, the Independent
Office of Appeals must request technical advice from the Office of Associate Chief Counsel
(Employee Benefits, Exempt Organizations, and Employment Taxes). See Rev. Proc. 2024-2.
Effect of new information
raised in protest/appeal
.08 If the organization submits new information as part of a protest, or during consideration by
the Independent Office of Appeals, the matter may be returned to EO Determinations for further
consideration. As a result of its review of the new information, EO Determinations may issue a
favorable determination letter, rebuttal letter, or new proposed adverse determination letter. If a
rebuttal letter is issued, EO Determinations will forward the case to the Independent Office of
Appeals. If a new proposed adverse determination letter is issued, the organization must submit a
protest/appeal of the new proposed adverse determination letter in order to have consideration of
the issue by the Independent Office of Appeals.
An appeal or protest may
be withdrawn
.09 An organization may withdraw its protest/appeal before the Service issues a final adverse
determination letter. Upon receipt of the withdrawal request, the Service will complete the
processing of the case in the same manner as if no appeal or protest was received. An organization
that withdraws a protest/appeal will not be considered to have exhausted its administrative
remedies within the meaning of § 7428(b)(2).
Appeal and conference
rights not applicable in
certain situations
.10 The opportunity to appeal a proposed adverse determination letter and the conference rights
described above are not applicable to matters where delay would be prejudicial to the interests
of the Service (such as in cases involving fraud, jeopardy, the imminence of the expiration of the
statute of limitations, or where immediate action is necessary to protect the interests of the Federal
government).

January 2, 2024 288 Bulletin No. 2024–1
Adverse determination
letter on an issue that will
not receive consideration by
the Independent Office of
Appeals
.
11 If EO Determinations reaches the conclusion that the organization does not meet the
requirements for a favorable determination on an issue that is not described in section 9.02 of
this revenue procedure (e.g., advance approval that a potential grant or contribution constitutes an
unusual grant; exemption from Form 990 filing requirements), the Service generally will advise
the organization of its adverse position and give the organization a chance to submit additional
information or withdraw the request before issuing an adverse determination letter, which will
include a detailed discussion of the basis for the Service’s conclusion. The organization will not
have the opportunity to protest/appeal the adverse determination letter.
.12 As part of the implementation of the Taxpayer First Act, Pub. L. 116-25 (2019), the Service
and the Independent Office of Appeals continue to review current policies and procedures and
prior administrative pronouncements. As a result of this review, there may be additional updates
to this revenue procedure or other forms of guidance.
Possible futur
e updates
related to review by the
Independent Office of
Appeals
SECTION 10.
DECLARATORY
JUDGMENT
PROVISIONS OF § 7428
Actual contr
oversy
involving certain issues
.
01 Generally, a declaratory judgment proceeding under § 7428 can be filed in the United States
Tax Court, the United States Court of Federal Claims, or the District Court of the United States
for the District of Columbia with respect to an actual controversy involving a determination by the
Service or a failure of the Service to make a determination with respect to—
(1) the initial qualification or continuing qualification of an organization as an organization
described in § 501(c)(3) that is exempt from tax under § 501(a) or as an organization described
in § 170(c)(2);
(2) the initial classification or continuing classification of an organization as a private foundation
(as defined in § 509(a));
(3) the initial classification or continuing classification of an organization as a private operating
foundation (as defined in § 4942(j)(3));
(4) the initial classification or continuing classification of a cooperative as an organization
described in § 521(b) which is exempt from tax under § 521(a); or
(5) the initial qualification or continuing qualification of an organization as an organization
described in § 501(c) (other than paragraph (3)) or (d) and exempt from tax under § 501(a).
Final determination to
which § 7428 applies
.02 A final determination to which § 7428 applies is a determination letter, sent by certified or
registered mail, which holds that the organization is—
(1) not described in §§ 501(c), 501(d), or 170(c)(2);
(2) a public charity described in a part of §§ 509 or 170(b)(1)(A) other than the part under which
the organization requested classification;
(3) not a private operating foundation as defined in § 4942(j)(3); or

Bulletin No. 2024–1 289 January 2, 2024
Failure to make a
determination to which
§ 7428 applies
(4) a private foundation and not a public charity described in a part of §§ 509 or 170(b)(1)(A).
.03 If the Service declines to issue a determination letter under section 3.02 of this revenue
procedure to an organization seeking a determination described in section 10.01 of this revenue
procedure, the organization may be able to pursue a declaratory judgment under § 7428, provided
that it has exhausted its administrative remedies.
Section 7428 does not apply
to the non-acceptance or
withdrawal of a request
.04 (1) The non-acceptance for processing of a request under section 4.10 of this revenue
procedure is not a final determination or a failure to make a determination to which § 7428 applies.
(2) The withdrawal of an application pursuant to section 8 of this revenue procedure is not a
failure to make a determination within the meaning of § 7428(b)(2).
Exhaustion of
administrative remedies
.05 Before filing a declaratory judgment action, an organization must exhaust its administrative
remedies by taking, in a timely manner, all reasonable steps to secure a determination from the
Service. These include—
(1) (a) For an organization seeking to be described in § 501(c)(3), filing a completed application
Form 1023 (within the meaning of section 6.06(1) of this revenue procedure) or a completed Form
1023-EZ (within the meaning of section 6.06(2) of this revenue procedure);
(b) For an organization seeking private foundation classification, filing a completed Form 8940;
or
(c) For an organization seeking to be described in § 501(c) (other than paragraph (3)) or in
§ 501(d), filing a completed appropriate Form or letter request (within the meaning of section
6.06(1) of this revenue procedure).
(2) In appropriate cases, requesting relief pursuant to Treas. Reg. § 301.9100-1 regarding the
extension of time for making an election or application for relief from tax;
(3) When applicable, timely submitting all additional information requested by the Service to
perfect a determination letter request;
(4) In appropriate cases, requesting relief under § 7805(b) in the manner provided in section
12.04 of this revenue procedure; and
(5) Exhausting all administrative appeals available within the Service pursuant to section 9 of
this revenue procedure.
An organization will not have exhausted its administrative remedies by completing the steps
in this section 10.05 if the organization submitted Form 1023-EZ but was not eligible to submit
Form 1023-EZ, as described in section 6.05(1)-(2) of this revenue procedure.
Not earlier than 270 days
after seeking determination
.06 An organization will in no event be deemed to have exhausted its administrative remedies
prior to the earlier of—

January 2, 2024 290 Bulletin No. 2024–1
(1) the completion of all reasonable steps to secure a determination from the Service, including
the applicable steps in section 10.05 of this revenue procedure, and the issuance by the Service by
certified or registered mail of a final determination letter; or
(2) the expiration of the 270-day period described in § 7428(b)(2) in a case where the Service
has not issued a final determination letter, and the organization has taken, in a timely manner,
all reasonable steps to secure a determination letter as provided in section 10.05 of this revenue
procedure. The 270-day period referred to in § 7428(b)(2) will not be considered to have started
prior to the date a completed application is submitted to the Service. If the Service requests
additional information from an organization, the period of time beginning on the date the Service
requests additional information until the date the information is submitted to the Service will not
be counted for purposes of the 270-day period referred to in § 7428(b)(2).
.07 The steps described in section 10.05 of this revenue procedure will not be considered
completed until the Service has had a reasonable time to act upon a protest/appeal.
Service must have
reasonable time to act on an
appeal or protest
SECTION 11.
FAVORABLE
DETERMINATION
LETTERS
Reliance on determination
letter
.
01 A taxpayer ordinarily may rely on a favorable determination letter received from the
Service, regardless of the format of request submitted, subject to the conditions and limitations
described in this section 11.
Limitations on reliance
.02
(1) Will not apply to another taxpayer. A taxpayer may not rely on, use, or cite as precedent
a determination letter issued to another taxpayer. See § 6110(k)(3).
(2) Material change in facts. A determination letter may not be relied upon by the organization
submitting the request if there is a material change in facts. For a determination letter on tax-
exempt status, a material change includes a change in the character, the purpose, or the method
of operation of the organization that is inconsistent with the organization’s tax-exempt status. See
section 12.01 of this revenue procedure.
(3) Inaccurate information on request. A determination letter issued to an organization
that submitted a request in accordance with this revenue procedure may not be relied upon by
the organization submitting the request if it was based on any omission or inaccurate material
information submitted by the organization. Inaccurate material information includes an incorrect
representation or attestation as to the organization’s organizational documents, the organization’s
exempt purpose, the organization’s conduct of prohibited and restricted activities, or the
organization’s eligibility to file Form 1023-EZ. See section 12.01 of this revenue procedure.
(4) Change in law. A change in law may affect reliance. See section 12.01 of this revenue
Post-determination r
eview
procedure.
.03

Bulletin No. 2024–1 291 January 2, 2024
(1) Determination letters may be post-reviewed. Determination letters may be reviewed by
EO Determinations Quality Assurance to assure uniform application of the statutes, tax treaties,
regulations, court opinions, or guidance published in the Internal Revenue Bulletin.
(2) Procedures for addressing determination letters reviewed and found to have been issued
in error. If upon post-determination review EO Determinations Quality Assurance concludes,
based on the information contained in the existing application file, that a determination letter
issued by EO Determinations was issued in error, the matter will be referred to EO Examinations
for consideration.
SECTION 12.
REVOCATION OR
MODIFICATION OF
A DETERMINATION
LETTER
.01 In general. A determination letter may be revoked or modified—
(1) by a notice to the taxpayer to whom the determination letter was issued;
(2) by enactment of legislation or ratification of a tax treaty;
(3) by a decision of the Supreme Court of the United States;
(4) by the issuance of temporary or final regulations;
(5) by the issuance of a revenue ruling, revenue procedure, or other statement published in the
Internal Revenue Bulletin; or
(6) automatically, by operation of § 6033(j), for failure to file a required annual return or notice
for three consecutive years.
Note: If an organization no longer qualifies under the Code section for which it originally
applied for recognition of exemption, then the determination letter will be revoked, rather than
modified.
Appeal and conference
procedures in the case of
revocation or modification
of tax-exempt status letter
.02 In the case of a revocation or modification of a determination letter described in section
9.02 of this revenue procedure, the procedures to protest/appeal the revocation or modification
are generally the same as set out in section 9 of this revenue procedure. However, organizations
revoked under § 6033(j) will not have an opportunity for consideration by the Independent Office
of Appeals.
Revocation or modification
of a determination letter
may be retroactive
.03 The revocation or modification of a determination letter may be retroactive if—
(1) there has been a change in the applicable law;
(2) the organization omitted or misstated material information. A misstatement of material
information includes an incorrect representation or attestation as to the organization’s
organizational documents, the organization’s exempt purpose, the organization’s conduct of
prohibited and restricted activities, or the organization’s eligibility to file Form 1023-EZ;
(3) the organization operated in a manner materially different from that originally represented
in an application for recognition of exemption; or

January 2, 2024 292 Bulletin No. 2024–1
(4) in the case of an organization to which § 503 applies, the organization engaged in a
prohibited transaction with the purpose of diverting corpus or income of the organization from its
exempt purpose and such transaction involved a substantial part of the corpus or income of such
organization.
If a determination letter is revoked or modified by a letter with retroactive effect, the letter will,
except in fraud cases, state the grounds on which the determination letter is being revoked or
modified and explain the reasons why it is being revoked or modified retroactively.
Organization may request
that retroactivity be limited
under § 7805(b)
.04 An organization may seek relief from retroactive revocation or modification of a
determination letter under § 7805(b). A request for relief under § 7805(b) must be in writing
and must be submitted to the agent or specialist assigned to the case. The request for relief under
§ 7805(b) must be submitted before issuance of the final adverse determination letter.
(1) Form of request for relief. An organization’s request to limit the retroactive effect of the
revocation or modification of the determination letter must—
(a) state that it is being made under § 7805(b);
(b) state the relief sought;
(c) explain the reasons and arguments in support of the relief sought; and
(d) include any documents bearing on the request.
(2) Notice of denial of request for relief. If the request for relief under § 7805(b) is denied, the
organization will be notified in writing of the denial.
(3) Organization must exhaust its administrative remedies. If an organization seeks
declaratory judgment under § 7428 in response to a retroactive revocation or modification, to
preserve judicial review of a claim for relief under § 7805(b), the organization must follow the
steps in this revenue procedure in order to have exhausted its administrative remedies with respect
to its request under § 7805(b). If the organization does not complete the applicable steps, the
organization will not have exhausted its administrative remedies as required by § 7428(b)(2) with
respect to its request for § 7805(b) relief, and will thus be precluded from obtaining § 7805(b)
relief in any declaratory judgment it seeks under § 7428.
If the organization has requested § 7805(b) relief, the organization's administrative remedies
with respect to its § 7805(b) request will not be considered exhausted until the Service has had a
reasonable amount of time to act upon the request.
Effective date of revocation
or modification of a
determination letter on tax-
exempt status
.05 Effective date of revocation or modification.
(1) If the organization omitted or misstated material information in a request, revocation or
modification will be effective as of the effective date of the determination letter issued in response
to the request.
(2) If there is a material change in facts, inconsistent with the conclusion of a determination
letter, revocation or modification will ordinarily take effect as of the date of such material change.

Bulletin No. 2024–1 293 January 2, 2024
(3) If a determination letter was issued in error or is no longer in accord with the Service’s
position and § 7805(b) relief is granted (see section 12.04 of this revenue procedure), ordinarily,
the revocation or modification will be effective not earlier than the date on which the Service
modifies or revokes the original determination letter.
SECTION 13.
DISCLOSURE OF
APPLICATIONS AND
DETERMINATION
LETTERS INCLUDING
THAT OF FOUNDATION
STATUS
Determination letter will be
disclosed under §§ 6104 or
6110 depending on the type
of request and the type of
determination letter issued
.01 Sections 6104 and 6110 provide rules for the disclosure of requests, including forms,
supporting documents, and determination letters issued in response to requests.
(1) A favorable determination letter issued in response to an application for recognition
of exemption from Federal income tax under §§ 501 or 521, as well as certain determination
letters regarding foundation status are disclosed under § 6104. Determination letters that an
applicant organization is exempt from Federal income tax and letters or documents issued by the
Service that an organization is or is not a private foundation, or described in §§ 509(a), 4940(d)
(2), 4942(j)(3), or 4943(f) are disclosed under § 6104.
(2) Other determination letters are disclosed under § 6110. Any determination letter that is
not disclosed under § 6104 is disclosed under § 6110. This includes proposed and final denial of
tax-exempt status when such denial becomes final, advance approval of grant making procedures
described in § 4945(g), advance approval of certain set-asides described in § 4942(g)(2), advance
approval of voter registration activities described in § 4945(f), and advance approval of an unusual
grant per Rev. Proc. 2018-32, 2018-23 IRB 739.
(3) Whether other determination letters are disclosed under §§ 6104 or 6110 will vary based on
the type of determination.
Disclosure of applications,
supporting documents, and
favorable determination
letters under § 6104
.02 If a favorable determination letter is issued in response to an application for recognition of
exemption from Federal income tax under §§ 501 or 521, the application form, any supporting
documents, and any determination letter issued in response to the application (including a proposed
adverse determination letter) are available for public inspection upon request under § 6104(a)(1).
In addition, letters or documents issued by the Service that an organization is or is not a private
foundation, or described in §§ 509(a), 4940(d)(2), 4942(j)(3), or 4943(f) are disclosed under
§ 6104. However, there are certain limited disclosure exceptions for a trade secret, patent, process,
style of work, or apparatus, if the Service determines that the disclosure of the information would
adversely affect the organization.
(1) Favorable determination letters issued in 2014 and later are available on Tax Exempt
Organization Search at www.irs.gov/teos. Additionally, the public can request information
available for public inspection under § 6104(a)(1) by submitting Form 4506–B, Request for a
Copy of Exempt Organization IRS Application or Letter, or by using such other form or procedure
as the IRS may specify. Organizations should ensure that applications and supporting documents
do not include unnecessary personal identifying information (such as bank account numbers
or social security numbers) that could result in identity theft or other adverse consequences if
publicly disclosed.

January 2, 2024 294 Bulletin No. 2024–1
Disclosure of determination
letters under § 6110
(2) The tax-exempt organization is required to make its application for recognition of exemption,
supporting documents, and any determination letter issued in response to the application (including
a proposed adverse determination letter) available for public inspection without charge. For more
information about the tax-exempt organization’s disclosure obligations, see Publication 557, Tax-
Exempt Status for Your Organization.
.03 The Service is required to make any determination letter that is not disclosed under
§ 6104, including adverse determinations of tax-exempt status, available for public inspection
under § 6110. Upon issuance of the final adverse determination letter to an organization, both the
proposed adverse determination letter and the final adverse determination letter will be released
pursuant to § 6110. In addition, determinations of advance approval of grant making procedures
described in § 4945(g), advance approval of certain set-asides described in § 4942(g)(2), advance
approval of voter registration activities described in § 4945(f), and advance approval of an unusual
grant per Rev. Proc. 2018-32 will be released pursuant to § 6110.
The written determination and background file documents are made available to the public after
the deletion of names, addresses, and any other information that might identify the taxpayer. See
§ 6110(c) for other specific disclosure exemptions.
Taxpayer may protest
disclosure under § 6110 of
certain information in a
determination letter
.04 If the determination letter is disclosed under § 6110, the determination letter will enclose
Letter 437, Notice of Intention to Disclose, and redacted copies of the final and proposed adverse
determination letters. Letter 437 provides procedures to follow and instructions if the organization
disagrees with the deletions proposed by the Service.
Within 20 calendar days after the Service receives the response to the Letter 437, the Service
will mail to the taxpayer its final administrative conclusion regarding the deletions to be made.
The taxpayer does not have the right to a conference to resolve any disagreements concerning
material to be deleted from the text of the determination letter. However, these matters may be
taken up at a conference with the Independent Office of Appeals that is otherwise scheduled
regarding the request, if available under section 9 of this revenue procedure.
Taxpayer may request delay
of public inspection under
§ 6110
.05 After receiving the Letter 437, but within 60 calendar days after the date of notice, the
taxpayer may send a request for delay of public inspection under either § 6110(g)(3) or (4). The
request for delay must be sent to the Service office indicated on the Letter 437. The request for
delay under § 6110(g)(4) must contain a statement from which the Commissioner of Internal
Revenue may determine that there are good reasons for the delay.
Note: Section 6110(l)(1) states that § 6110 disclosure provisions do not apply to any matter to
which § 6104 applies. Therefore, disclosure of determination letters and related background file
documents dealing with an approved application for recognition of exemption under § 501(a) as
an organization described in § 501(c) or (d), or a notice of status as a political organization under
§ 527 (covered by § 6104) may not be protested or delayed by request of the taxpayer.
Disclosure to state officials
when the Service refuses to
recognize tax-exempt status
under § 501(c)(3)
.06 The Service may notify the appropriate state officials of a refusal to recognize an organization
as tax-exempt under § 501(c)(3). See § 6104(c). The notice to the state officials may include a
copy of a proposed or final adverse determination letter the Service issued to the organization.
In addition, upon request by the appropriate state official, the Service may make available for
inspection and copying the application for recognition of exemption and other information relating
to the Service’s determination on tax-exempt status.
The Service does not consider the non-acceptance of an application under section 4.10 of this
revenue procedure to be a refusal to recognize an organization as tax-exempt.

Bulletin No. 2024–1 295 January 2, 2024
Disclosure to state officials
of information about
§ 501(c)(3) applicants
.07 The Service may disclose to state officials the name, address, and identification number of
any organization that has applied for recognition of exemption under § 501(c)(3). The Service
does not consider an organization the application of which is not accepted under section 4.10 of
this revenue procedure to have applied for recognition of exemption.
SECTION 14. WHAT
ARE THE USER FEE
REQUIREMENTS FOR
DETERMINATION
LETTERS?
Legislation authorizing user
fees

.01 Section 7528 directs the Secretary of the Treasury or delegate (Secretary) to establish a
program requiring the payment of user fees for requests to the Service for determination letters
and similar requests.
The fees charged under the program: (1) are to vary according to categories or subcategories
established by the Secretary; (2) are to be determined after taking into account the average time
for, and difficulty of, complying with requests in each category and subcategory; and (3) are
payable in advance.
Section 7528(b)(2) directs the Secretary to provide for exemptions and reduced fees under the
program as the Secretary determines to be appropriate, but the average fee applicable to each
category must not be less than the amount specified in § 7528(b)(3).
Requests to which user fees
apply
.02 In general, user fees apply to all requests for determination letters described in this revenue
procedure.
Requests to which a user fee applies must be accompanied by the appropriate fee as determined
from the fee schedule provided in Appendix A of this revenue procedure. The fee may be refunded
in limited circumstances as set forth in section 14.09 of this revenue procedure.
Requests and other actions
to which user fees do not
apply
.03 Actions that do not require the payment of a user fee include—
(1) Elections pertaining to automatic extensions of time under Treas. Reg. § 301.9100-1;
(2) Confirmation of tax-exempt status (affirmation letter) (to replace lost tax-exempt status
letter and to reflect name and address changes); and
(3) Notice of intent to terminate private foundation status under § 507(b)(1)(B) without a
request for an advance ruling.
Exemption from the user
fee requirements
.04 Departments, agencies, or instrumentalities of the United States that certify that they are
seeking a determination letter on behalf of a program or activity funded by Federal appropriations
are exempt from the user fee requirements. The fact that a user fee is not charged under § 7528 has
no bearing on whether an applicant is treated as an agency or instrumentality of the United States
for purposes of any other provision of the Code.
In addition, Canadian registered charities do not pay a user fee. See Appendix A.

January 2, 2024 296 Bulletin No. 2024–1
Requests involving multiple
fee categories, issues, or
entities
.05
(1) Requests involving several fee categories
. Requests submitted as part of an initial
application (e.g., foundation classification; exemption from Form 990 filing requirements) are
considered part of the initial application and aren’t subject to an additional user fee.
(2) Multiple requests on a single Form 8940. A separate Form 8940 and user fee are generally
required for each type of request for which an organization has checked a box on Form 8940.
However, the following scenarios are considered a single request—
(a) A request for reclassification as a public charity under § 509(a)(3) that checks boxes f and
g of Form 8940; or
(b) A request for advance approval of grant making procedures for a program described in both
§ 4945(g)(1) and (3).
(3) Requests for separate determination letters for several entities. Each entity involved in
a request that desires a separate determination letter in its own name (for example, subordinate
organizations seeking change of filing requirements) must pay a separate fee. Payment of a
separate fee is required regardless of whether the requests may be viewed as related.
Method of payment
.06
(1) Payment of user fees for applications of recognition of exemption on Form 1023, Form
1023-EZ, Form 1024, Form 1024-A, or requests on Form 8940. User fees for applications for
recognition of exemption on Form 1023, Form 1023-EZ, Form 1024, Form 1024-A, or requests
on Form 8940 must be paid at www.pay.gov.
(2) Payment of user fees for other requests. For requests other than those in section 14.06(1) of
this revenue procedure, each request to the Service for a determination letter must be accompanied
by a check, payable to the United States Treasury, in the appropriate amount. Taxpayers should
not send cash.
The check may be converted to an electronic fund transfer. "Electronic fund transfer" is the term
used to refer to the process in which the Service electronically instructs the financial institution
holding the funds to transfer funds from the account named on the check to the United States
Treasury account, rather than processing the check. By sending a completed, signed check to the
Service, the Service is authorized to copy the check and to use the account information from the
check to make an electronic fund transfer from the account for the same amount as the check. If
the electronic fund transfer cannot be processed for technical reasons, the Service is authorized to
process the copy of the check.
The electronic fund transfer from an account will usually occur within 24 hours, which is faster
than a check is normally processed. Therefore, it is necessary to ensure there are sufficient funds
available in the checking account when the check is sent to the Service. The check will not be
returned from the financial institution.
Transmittal forms
.07 Form 8718 should be attached to applications or requests other than those made on Form
1023, Form 1023-EZ, Form 1024, Form 1024-A, or Form 8940, to transmit a check in the amount
of the required user fee.

Bulletin No. 2024–1 297 January 2, 2024
Effect of nonpayment
or payment of incorrect
amount
.08 It will be the general practice of the Service that—
(1) An application for a determination letter containing the correct user fee will generally be
accepted for processing even if Form 8718 was not attached.
(2) If a check is for more than the correct amount, the submission will be accepted for processing
and the amount of the excess payment will be returned to the requester.
(3) If a check is for less than the correct amount or no check is received, the submission will not
be accepted for processing and any user fee that was paid with the request will be refunded. See
section 4.10 of this revenue procedure.
Refunds of user fees
f
.09 In general, the user fee will not be refunded unless the Service does not accept the request
or processing or declines to make a determination on all issues for which a determination letter
is requested.
(1) Examples in which the user fee will not be refunded:
(a) The request for a determination letter is withdrawn at any time subsequent to its receipt by
the Service. For example, no fee will be refunded where the taxpayer has been advised that an
adverse ruling is contemplated and the taxpayer subsequently withdraws its submission.
(b) A determination letter is revoked in whole or in part. The fee paid at the time the original
determination letter was requested will not be refunded.
(c) The request contains several issues and the Service rules on some, but not all, of the issues.
The highest fee applicable to the issues on which the Service rules will not be refunded.
(2) The following situations are examples in which the user fee will be refunded:
(a) The request is not accepted for processing under section 4.10 of this revenue procedure.
(b) The Service declines to rule on the request in accordance with section 3.02 of this revenue
procedure.
Request for reconsideration
of user fee
.10 A taxpayer that believes the user fee charged by the Service for its request for a determination
letter is either not applicable or incorrect and wishes to receive a refund of all or part of the amount
paid (see section 14.09 of this revenue procedure) may request reconsideration and, if desired,
the opportunity for an oral discussion by sending a letter to the Internal Revenue Service at the
applicable Post Office Box or other address given in section 15 of this revenue procedure. Both the
incoming envelope and the letter requesting such reconsideration should be prominently marked
“USER FEE RECONSIDERATION REQUEST.” No user fee is required for these requests. The
request should be marked for the attention of “Manager, EO Determinations Quality Assurance.”

January 2, 2024 298 Bulletin No. 2024–1
SECTION 15.
MAILING ADDRESS
FOR REQUESTING
DETERMINATION
LETTERS
.01
(1) The following types of requests and applications handled by the EO Determinations Office
should be sent to the Internal Revenue Service Center, at the address in section 15.01(2) of this
revenue procedure:
(a) applications for recognition of exemption on Form 1028; and
(b) requests submitted by letter.
(2) The address is:
Internal Revenue Service
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192
.02 Applications for recognition of exemption on Form 1023, Form 1023-EZ, Form 1024, Form
1024-A, and requests on Form 8940are handled by the EO Determinations Office but must be
submitted electronically online at www.pay.gov. Paper submissions of Form 1023, Form 1023-
EZ, Form 1024, Form 1024-A, and Form 8940 will not be accepted for processing.
.03 Requests for exempt status affirmation letters should be sent to the Internal Revenue Service
at the address shown below:
Internal Revenue Service
P.O. Box 2508
Cincinnati, OH 45201
.04 Requests shipped by Express Mail or a private delivery service for all of the above should
be sent to:
Internal Revenue Service
7940 Kentucky Drive TE/GE
Mail Stop 31A Team 105
Florence, KY 41042
Revenue Procedures 2023-5 and 2023-12 are superseded.
SECTION 16. EFFECT

OF THIS REVENUE
PROCEDURE ON OTHER
DOCUMENTS
SECTION 17. EFFECTIVE
DATE
SECTION 18.
PAPERWORK
REDUCTION ACT
T
his Revenue Procedure is effective January 2, 2024.
The collections of information contained in this revenue procedure have been reviewed and
approved by the Office of Management and Budget in accordance with the Paperwork Reduction
Act (44 USC § 3507) under multiple control numbers.

Bulletin No. 2024–1 299 January 2, 2024
The collection of information on Forms 1023 and 1023-EZ have been reviewed and approved
under control number 1545-0047. The collection of information on Forms 1024 and 1024-A have
been reviewed and approved under control number 1545-0047. The collection of information on
Form 1028 has been reviewed and approved under control number 1545-0047. The collection of
information on these forms is required if an organization wants to be recognized as tax-exempt by
the Service. The Service needs the information to determine whether the organization satisfies the
legal requirements for tax-exempt status.
The specific information collected in connection with requesting a letter application has been
approved and reviewed under control number 1545-0047. The Service needs this information to
determine whether the organization satisfies the legal requirements for tax-exempt status.
The collection of information for Form 8940 has been approved and reviewed under control
number 1545-2211. This information is required to evaluate and process the request for a
determination letter.
The collection of information on Form 2848 has been reviewed and approved under control
number 1545-0150. It is used to authorize someone to act for the respondent in tax matters. It
grants all powers that the taxpayer has except signing a return and cashing refund checks. Data
is used to identify authorized representatives and to ensure that confidential information is not
divulged to unauthorized persons.
The collection of information on Form 8718 has been reviewed and approved under control
number 1545-0047. The Omnibus Reconciliation Act of 1990, Pub. L. 101-508, requires payment
of a “user fee” with each application for a tax-exempt organization determination letter. Because
of this requirement, the Form 8718 was created to provide filers the means to enclose their payment
and indicate what type of request they are making.
The collections of information are voluntary, to obtain a benefit. The likely respondents are tax-
exempt organizations and their authorized representatives.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection
of information unless the collection of information displays a valid OMB number.
Books and records relating to the collection of information must be retained as long as their
contents may become material in the administration of any internal revenue law. Generally, tax
returns and tax return information are confidential, as required by § 6103.
DRAFTING
INFORMATION
The principal author of this Revenue Procedure is Peter A. Holiat of the Office of Associate
Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For
additional information, please contact Mr. Holiat at 202–317–4541 (not a toll-free call).

January 2, 2024 300 Bulletin No. 2024–1
APPENDIX A
Schedule of User Fees
This table summarizes the various types of Exempt Organization determination letter user fees.
ISSUEUSER FEE
(1) Application for recognition of exemption under § 501(c)(3) submitted on Form 1023-EZ$275
(2) All other applications for recognition of exemption under § 501 except for those included in (1) of Appendix A
of this revenue procedure and under § 521 (other than pension, profit-sharing, and stock bonus plans described in
§ 401).
$600
(3) Group exemption letters$3,500
Note: An additional user fee under (1) or (2) of Appendix A of this revenue procedure above is also required
when a central organization submits an initial application for recognition of exemption with its request for a
group exemption letter. As explained in section 3.02(11) of this revenue procedure, the Service is not currently
accepting requests for group exemption letters.
(4) Canadian registered charitiesNone
Note: In accordance with the income tax treaty between the United States and Canada, and pursuant to a mutual
arrangement between the competent authorities of the two countries, Canadian registered charities are automat-
ically recognized as exempt under § 501(c)(3) without filing an application for recognition of exemption. For
details, see Notice 99-47, 1999-2 CB 391. Therefore, no user fee is required when a Canadian registered charity
submits a Form 8940 to request to be listed in Tax Exempt Organization Search database for organizations
eligible to receive tax-deductible charitable contributions (Pub. 78 data), or to request a determination on its
public charity classification. For additional information about the submission process, refer to the Form 8940
Instructions.
(5) Affirmation Letter – Confirmation of tax-exempt status (to replace lost tax-exempt status letter, and to reflect
name and address changes)
None
(6) Reclassification of private foundation status, including
• operating foundation status described in § 4942(j)(3) and exempt operating foundation status described in
§ 4940(d);
• a determination that a public charity is described in § 509(a)(3)(i), (ii), or (iii), including whether or not a
Type III supporting organization is functionally integrated;
• reclassification of foundation status, including voluntary requests from public charities for private foun-
dation status and voluntary requests from public charities, including requests from subordinate organiza-
tions, to change from one public charity status to another public charity status; or
• final public charity classification determination for organizations whose advance ruling periods expired
prior to June 9, 2008, without providing the required information (Form 8940).
(a) Submissions prior to July 1, 2024
(b) Submissions on or after July 1, 2024
$550
$600
(7) Regulations § 301.9100 relief in connection with applications for recognition of exemptionNone
(8) Section 507 terminations – advance or final ruling under § 507(b)(1)(B) (Form 8940)
(a) Submissions prior to July 1, 2024
(b) Submissions on or after July 1, 2024
$550
$600
(9) Section 4942(g)(2) set asides – advance approval (Form 8940) $3,500
(10) Section 4945 advance approval of organization's grant making procedures (Form 8940) $3,500
(11) Section 4945(f) advance approval of voter registration activities (Form 8940)$3,500
(12) Section 6033 annual information return filing requirements (including a subordinate organization’s change of
filing requirements) (Form 8940)
(a) Submissions prior to July 1, 2024
(b) Submissions on or after July 1, 2024
$550
$600
(13) Unusual grants to certain organizations under §§ 170(b)(1)(A)(vi) and 509(a)(2) (Form 8940)
(a) Submissions prior to July 1, 2024
(b) Submissions on or after July 1, 2024
$550
$600

Bulletin No. 2024–1 301 January 2, 2024
ISSUEUSER FEE
(14) User Fee for determination letters under the jurisdiction of the Determinations Office not otherwise described
or covered in this Appendix.
(a) Submissions prior to July 1, 2024
(b) Submissions on or after July 1, 2024
$550
$600
(15) Notice of intent to terminate private foundation status under § 507(b)(1)(B) without a request for an advance
ruling.
None

January 2, 2024 302 Bulletin No. 2024–1
APPENDIX B
Authorized Representatives
To sign a request for a determination letter or to appear before the Service in connection with the request, the representative must
be:
Attorney
(a) An attorney who is a member in good standing of the bar of the highest court of any state, possession, ter-
ritory, commonwealth, or the District of Columbia and who is not currently under suspension or disbarment
from practice before the Service. He or she must file a written declaration with the Service on Form 2848
showing current qualification as an attorney and current authorization to represent the taxpayer.
Certified public
accountant
(b) A certified public accountant who is qualified to practice in any state, possession, territory, commonwealth,
or the District of Columbia and who is not currently under suspension or disbarment from practice before the
Service. He or she must file a written declaration with the Service on Form 2848 showing current qualification
as a certified public accountant and current authorization to represent the taxpayer.
Enrolled agent
(c) An enrolled agent, other than an attorney or certified public accountant, that is currently enrolled to practice
before the Service and is not currently under suspension or disbarment from practice before the Service, in-
cluding a person enrolled to practice only for employee plans matters. He or she must file a written declaration
with the Service on Form 2848 showing current enrollment and authorization to represent the taxpayer. Either
the enrollment number or the expiration date of the enrollment card must be included in the declaration. For
the rules on who may practice before the Service, see Treasury Department Circular No. 230.
A person with a
“Letter of Autho-
rization”
(d) Any other person, including a foreign representative, who has received a “Letter of Authorization” from
the Director, Office of Professional Responsibility under section 10.7(d) of Treasury Department Circular No.
230. He or she must file a written declaration with the Service on Form 2848 (or equivalent power of attorney
and declaration of representative) showing authorization to represent the taxpayer with a copy of the “Letter
of Authorization” attached.
A person may make a written request for a “Letter of Authorization” to: Director, Office of Professional Re-
sponsibility, Internal Revenue Service, 1111 Constitution Avenue N.W., Washington, DC 20224. Circular No.
230 section 10.7(d) (“Special appearances”) authorizes the Commissioner, or delegate, to allow an individual
who is not otherwise eligible to practice before the Service to represent another person in a particular matter.
Employee,
general partner,
bona fide officer,
administrator,
trustee, etc.
(e) A regular full-time employee representing his or her employer, a general partner representing his or her
partnership, a bona fide officer representing his or her corporation, association, or organized group, a trustee,
receiver, guardian, personal representative, administrator, or executor representing a trust, receivership, guard-
ianship, or estate, or an individual representing his or her immediate family. He or she may be required to file a
written declaration with the Service on Form 2848 showing authorization to represent the taxpayer. See Form
2848 for more information. A preparer of a return (other than a person referred to in paragraph (a), (b), or (c) of
this Appendix B) who is not a full-time employee, general partner, a bona fide officer, an administrator, trustee,
etc., or an individual representing his or her immediate family may not represent a taxpayer in connection with
a determination letter or a technical advice request. See section 10.7(c) of Treasury Department Circular No.
230.
Foreign represen-
tative
(f) A foreign representative (other than a person referred to in paragraph (a), (b), or (c) of this Appendix B) is
not authorized to practice before the Service and, therefore, must withdraw from representing a taxpayer in
a request for a determination letter. In this situation, the nonresident alien or foreign entity must submit the
request for a determination letter on the individual’s or entity’s own behalf or through a person referred to in
paragraph (a), (b), or (c) of this Appendix B.

Bulletin No. 2024–1 303 January 2, 2024
26 CFR § 601.201: Rulings and determination
letters
Areas in which rulings will not be issued, Associate
Chief Counsel (International).
Rev. Proc. 2024-7
SECTION 1. PURPOSE
.01 Purpose
This revenue procedure updates Rev.
Proc. 2023-7, 2023-1 I.R.B. 305, by pro-
viding a current list of those areas of the
Internal Revenue Code under the juris-
diction of the Associate Chief Counsel
(International) (hereinafter “the Office”)
relating to matters on which the Internal
Revenue Service will not issue letter rul-
ings or determination letters.
.02 Changes
This revenue procedure narrows and
clarifies in certain respects the matters on
which the Office will not issue letter rul-
ings or determination letters.
SECTION 2. BACKGROUND AND
SCOPE OF APPLICATION
.01 Background
In the interest of sound tax administra-
tion, the Service answers inquiries from
individuals and organizations regarding
their status for tax purposes and the tax
effects of their acts or transactions before
the filing of returns or reports that are
required by the Internal Revenue Code.
There are, however, areas where the Ser-
vice will not issue letter rulings or deter-
mination letters, either because the issues
are inherently factual or for other reasons.
These areas are set forth in sections 3 and
4 of this revenue procedure.
Section 3 lists areas in which letter rul-
ings and determination letters will not be
issued under any circumstances.
Section 4 lists areas in which letter rul-
ings and determination letters ordinarily
will not be issued; in these areas, unique
and compelling reasons may justify issu-
ing a letter ruling or determination letter.
A taxpayer who plans to request a letter
ruling or determination letter in an area
described in Section 4 should first con-
tact the Office by telephone ((202) 317-
3800) or in writing to discuss the unique
and compelling reasons that the taxpayer

believes justify issuing the letter ruling
or determination letter. Although not re-
quired, a written submission is encouraged
because it will enable Office personnel to
arrive more quickly at an understanding of
the unique facts of each case. A taxpayer
who contacts the Office by telephone may
be requested to provide a written submis-
sion.
The Service may provide a general in-
formation letter in response to inquiries in
areas on either the Section 3 or Section 4
list. These lists are not all-inclusive. Fu-
ture revenue procedures may add or de-
lete items. The Service may also decline
to rule on an individual case for reasons
peculiar to that case, and the decision will
not be announced in the Internal Revenue
Bulletin. See Rev. Proc. 2024-1, Section
6.02.
.02 Scope of Application
This revenue procedure does not pre-
clude the submission of requests for tech-
nical advice to the Office from other offic-
es of the Service.
SECTION 3. AREAS IN WHICH
LETTER RULINGS OR
DETERMINATION LETTERS WILL
NOT BE ISSUED
.01 Specific Questions and Problems
(1) Section 861.—Income from Sourc-
es Within the United States.—A method
for determining the source of a pension
payment to a nonresident alien individ-
ual from a trust under a defined benefit
plan that is qualified under § 401(a) if the
proposed method is inconsistent with §§
4.01, 4.02, and 4.03 of Rev. Proc. 2004-
37, 2004-1 C.B. 1099.
(2) Section 862.—Income from Sourc-
es Without the United States.—A method
for determining the source of a pension
payment to a nonresident alien individ-
ual from a trust under a defined benefit
plan that is qualified under § 401(a) if the
proposed method is inconsistent with §§
4.01, 4.02, and 4.03 of Rev. Proc. 2004-
37, 2004-1 C.B. 1099.
(3) Section 871(g).—Special Rules
for Original Issue Discount.—Whether
a debt instrument having original issue
discount within the meaning of § 1273 is
not an original issue discount obligation
within the meaning of § 871(g)(1)(B)(i)
when the instrument is payable 183 days
or less from the date of original issue
(without regard to the period held by the
taxpayer).
(4) Section 894.—Income Affected by
Treaty.—Whether a person that is a res-
ident of a foreign country is entitled to
benefits under the United States income
tax treaty with that foreign country pur-
suant to the limitation on benefits article.
However, the Service may rule regarding
the legal interpretation of a provision of
an applicable objective test within the
relevant limitation on benefits article, in-
cluding, in appropriate cases, whether the
person satisfies an element of such objec-
tive test.
(5) Section 954.—Foreign Base Com-
pany Income.—The effective rate of tax
that a foreign country will impose on in-
come.
(6) Section 954.—Foreign Base Com-
pany Income.—Whether the facts and
circumstances show that a controlled for-
eign corporation makes a substantial con-
tribution through the activities of its em-
ployees to the manufacture, production,
or construction of the personal property
sold within the meaning of § 1.954-3(a)
(4)(iv).
(7) Sections 7701(b) and 894.—Defi-
nition of Resident Alien and Nonresident
Alien.—Whether an alien individual,
whether or not a dual resident alien, is a
nonresident of the United States, includ-
ing whether the individual has met the
requirements of the substantial presence
test or exceptions thereto, or whether the
alien is solely a nonresident under a Unit-
ed States income tax treaty. However, the
Service may rule regarding the legal in-
terpretation of a particular provision of §
7701(b) or the regulations thereunder.
.02 General Areas.
(1) The prospective application of the
estate tax to the property or the estate of a
living person, except that rulings may be
issued on any international issues in a rul-
ing request accepted pursuant to § 5.06 of
Rev. Proc. 2024-1, in this Bulletin.
(2) Whether reasonable cause exists
under Subtitle F (Procedure and Adminis-
tration) of the Code.
(3) Whether a proposed transaction
would subject a taxpayer to criminal pen-
alties.

January 2, 2024 304 Bulletin No. 2024–1
(4) Any area where the ruling request
does not comply with the requirements of
Rev. Proc. 2024-1.
(5) Any area where the same issue is
the subject of the taxpayer’s pending re-
quest for competent authority assistance
under a United States income tax treaty.
(6) A “comfort” ruling will not be is-
sued with respect to an issue that is clearly
and adequately addressed by statute, reg-
ulations, decisions of a court, tax treaties,
revenue rulings, or revenue procedures
absent extraordinary circumstances (e.g.,
a request for a ruling required by a gov-
ernmental regulatory authority in order to
effectuate the transaction).
(7) Any frivolous issue, as that term is
defined in § 6.10 of Rev. Proc. 2024-1.
SECTION 4. AREAS IN WHICH
LETTER RULINGS OR
DETERMINATION LETTERS WILL
NOT ORDINARILY BE ISSUED
.01 Specific Questions and Problems
(1) Section 367(a).—Transfers of
Property from the United States.—Wheth-
er the transferee foreign corporation, or
any qualified subsidiary or any qualified
partnership, is engaged in an active trade
or business outside the United States for
purposes of § 1.367(a)-3(c)(3)(i)(A).
(2) Section 367(a).—Transfers of Prop-
erty from the United States.—Whether a
transferred corporation subject to a gain
recognition agreement under § 1.367(a)-
8 has disposed of substantially all of its
assets.
(3) Section 864.—Definitions and
Special Rules.—Whether a taxpayer is
engaged in a trade or business within the
United States, and whether income is ef-
fectively connected with the conduct of a
trade or business within the United States;
whether an instrument is a security as de-
fined in § 1.864-2(c)(2); whether a taxpay-
er effects transactions in the United States
in stocks or securities under § 1.864-2(c)
(2); whether an instrument or item is a
commodity for purposes of § 1.864-2(d)
(3); and for purposes of § 1.864-2(d)(1)
and (2), whether a commodity is of a kind
customarily dealt in on an organized com-
modity exchange, and whether a transac-
tion is of a kind customarily consummated
at such place.
(4) Section 871(h).—Repeal of Tax on
Interest of Nonresident Alien Individuals
Received from Certain Portfolio Debt
Investments.—Whether a payment con-
stitutes portfolio interest under § 871(h);
whether an obligation qualifies for any of
the components of portfolio interest such
as being in registered form; and whether
the income earned on contracts that do not
qualify as annuities or life insurance con-
tracts because of the limitations imposed
by §§ 72(s) and 7702(a) is portfolio inter-
est as defined in § 871(h).
(5) Section 881(c).—Repeal of Tax
on Interest of Foreign Corporations Re-
ceived from Certain Portfolio Debt Invest-
ments.—Whether a payment constitutes
portfolio interest under § 881(c); whether
an obligation qualifies for any of the com-
ponents of portfolio interest such as being
in registered form; and whether the in-
come earned on contracts that do not qual-
ify as annuities or life insurance contracts
because of the limitations imposed by §§
72(s) and 7702(a) is portfolio interest as
defined in § 881(c).
(6) Section 892.—Conduct of Foreign
Governments.—Whether a foreign gov-
ernment or an entity in which a foreign
government holds any interest is treated
as conducting commercial activities for
purposes of section 892(a)(2).
(7) Section 893.—Compensation of
Employees of Foreign Governments and
International Organizations.—Whether
wages, fees, or salary of an employee of a
foreign government or of an international
organization received as compensation for
official services to such government or in-
ternational organization is excluded from
gross income and exempt from taxation
and any underlying issue related to that
determination.
(8) Section 894.—Income Affected by
Treaty.—Whether the income received
by an individual in respect of services
rendered to a foreign government or a
political subdivision or a local authority
thereof is exempt from federal income
tax or withholding under any of the Unit-
ed States income tax treaties that contain
provisions applicable to such individuals.
(9) Section 894.—Income Affected by
Treaty.—Whether a taxpayer has a perma-
nent establishment in the United States for
purposes of any United States income tax

treaty and whether income is attributable
to a permanent establishment in the Unit-
ed States.
(10) Section 894.—Income Affected
by Treaty.—Whether certain persons
will be considered liable to tax under the
laws of a foreign country for purposes
of determining if such persons are resi-
dents within the meaning of any United
States income tax treaty, including pur-
suant to Rev. Rul. 2000-59, 2000-2 C.B.
593.
(11) Section 894.—Income Affected
by Treaty.—Whether the income received
by a nonresident alien student or trainee
for services performed for a university
or other educational institution is exempt
from federal income tax or withholding
under any of the United States income tax
treaties that contain provisions applicable
to such nonresident alien students or train-
ees.
(12) Section 894.—Income Affect-
ed by Treaty.—Whether the income re-
ceived by a nonresident alien performing
research or teaching as personal services
for a university, hospital or other research
institution is exempt from federal income
tax or withholding under any of the Unit-
ed States income tax treaties that contain
provisions applicable to such nonresident
alien teachers or researchers.
(13) Section 894.—Income Affected
by Treaty.—Whether a recipient of a pay-
ment is the beneficial owner for purposes
of any United States income tax treaty.
(14) Section 894.—Income Affected
by Treaty.—Whether an entity is treated
as fiscally transparent by a foreign juris-
diction for purposes of § 894(c) and the
regulations thereunder or pursuant to any
United States income tax treaty.
(15) Section 895.—Conduct of a For-
eign Central Bank of Issue.—Whether a
foreign central bank of issue is treated as
conducting a commercial banking func-
tion or other commercial activity.
(16) Section 901.—Taxes of Foreign
Countries and of Possessions of United
States.—Whether a foreign levy meets the
requirements of a creditable tax under §
901.
(17) Section 901.—Taxes of Foreign
Countries and of Possessions of Unit-
ed States.—Whether a person claiming
a credit has established, based on all of

Bulletin No. 2024–1 305 January 2, 2024
the relevant facts and circumstances, the
amount (if any) paid by a dual capacity
taxpayer under a qualifying levy that is
not paid in exchange for a specific eco-
nomic benefit. See § 1.901-2A(c)(2).
(18) Section 903.—Credit for Taxes in
Lieu of Income, Etc., Taxes.—Whether a
foreign levy meets the requirements of a
creditable tax under § 903.
(19) Section 937.—Definition of Bona
Fide Resident.—Whether an individual is
a bona fide resident of American Samoa,
Guam, the Northern Mariana Islands,
Puerto Rico, or the U.S. Virgin Islands.
However, the Service may rule regarding
the legal interpretation of a particular pro-
vision of § 937(a) or the regulations there-
under.
(20) Sections 954(d), 993(c).—Manu-
factured Product.—Whether a product is
manufactured or produced for purposes of
§§ 954(d) and 993(c).
(21) Section 989(a).—Qualified Busi-
ness Unit.—Whether a unit of the taxpay-
er’s trade or business is a qualified busi-
ness unit.
(22) Section 1059A.—Limitation on
Taxpayer’s Basis or Inventory Cost in
Property Imported from Related Per-
sons.—Whether a taxpayer’s cost or in-
ventory basis in property imported from
a foreign affiliate will not be limited by
§ 1059A due to differences between cus-
toms valuation and tax valuation.
(23) Sections 1471, 1472, 1473, and
1474.—Taxes to Enforce Reporting on
Certain Foreign Accounts.—Whether a
taxpayer, withholding agent, or intermedi-
ary has properly applied the requirements
of chapter 4 of the Internal Revenue Code
(§§ 1471 through 1474, also known as
“FATCA”) or of an applicable intergov-
ernmental agreement to implement FAT-
CA.
(24) Section 1503(d).—Dual Consol-
idated Loss.—Whether the income tax
laws of a foreign country would deny any
opportunity for the foreign use of a dual
consolidated loss in the year in which the
dual consolidated loss is incurred under §
1.1503(d)-3(e)(1); whether no possibility
of foreign use exists under § 1.1503(d)-
6(c)(1); whether an event presumptive-
ly constitutes a triggering event under
§ 1.1503(d)-6(e)(1)(i); whether the pre-
sumption of a triggering event is rebutted
under § 1.1503(d)-6(e)(2); and whether a
domestic use agreement terminates under
§ 1.1503(d)-6(j)(1).
(25) Section 2501.—Imposition of
Tax.—Whether a partnership interest
is intangible property for purposes of §
2501(a)(2) (dealing with transfers of in-
tangible property by a nonresident not a
citizen of the United States).
(26) Section 7701.—Definitions.—
Whether an estate or trust is a foreign
estate or trust for federal income tax pur-
poses.
(27) Section 7701.—Definitions.—
Whether an intermediate entity is a con-
duit entity under § 1.881-3(a)(4); whether
a transaction is a financing arrangement
under § 1.881-3(a)(4)(ii); whether the
participation of an intermediate entity in
a financing arrangement is pursuant to a
tax avoidance plan under § 1.881-3(b);
whether an intermediate entity performs
significant financing activities under §
1.881-3(b)(3)(ii); whether an unrelated
intermediate entity would not have partic-
ipated in a financing arrangement on sub-
stantially the same terms under § 1.881-
3(c).
(28) Section 7874.—Expatriated Enti-
ties and Their Foreign Parents.—Whether,
after the acquisition, the expanded affili-
ated group has substantial business activ-
ities in the foreign country in which, or
under the law of which, the foreign entity
is created or organized, when compared to
the total business activities of the expand-
ed affiliated group.
(29) Section 7874.—Expatriated Enti-
ties and Their Foreign Parents.—Wheth-
er a foreign corporation completes the
direct or indirect acquisition of substan-
tially all of the properties held directly or
indirectly by a domestic corporation or
substantially all of the properties consti-
tuting a trade or business of a domestic
partnership.
.02 General Areas
(1) Whether a taxpayer has a business
purpose for a transaction or arrangement.
(2) Whether a taxpayer uses a correct
North American Industry Classification
System (NAICS) code or Standard Indus-
trial Classification (SIC) code.
(3) Any transaction, or series of trans-
actions, that is designed to achieve a dif-
ferent tax consequence or classification

under U.S. tax law (including tax treaties)
and the tax law of a foreign jurisdiction,
where the results of that different tax con-
sequence or classification are inconsistent
with the purposes of U.S. tax law (includ-
ing tax treaties).
(4)(a) Situations where a taxpayer or
a related party is domiciled or organized
in a foreign jurisdiction with which the
United States does not have an effective
mechanism for obtaining tax information
with respect to civil tax examinations and
criminal tax investigations, which would
preclude the Service from obtaining in-
formation located in such jurisdiction that
is relevant to the analysis or examination
of the tax issues involved in the ruling re-
quest.
(b) The provisions of subsection
4.02(4)(a) above shall not apply if the
taxpayer or affected related party (i)
consents to the disclosure of all relevant
information requested by the Service in
processing the ruling request or in the
course of an examination to verify the
accuracy of the representations made
and to otherwise analyze or examine the
tax issues involved in the ruling request,
and (ii) waives all claims to protection of
bank or commercial secrecy laws in the
foreign jurisdiction with respect to the
information requested by the Service. If
the taxpayer’s or related party’s consent
to disclose relevant information or to
waive protection of bank or commercial
secrecy is determined by the Service to
be ineffective or of no force and effect,
then the Service may retroactively re-
scind any ruling rendered in reliance on
such consent.
(5) The federal tax consequences of
proposed federal, state, local, municipal,
or foreign legislation.
(6)(a) Situations involving the inter-
pretation of foreign law or foreign doc-
uments. The interpretation of a foreign
law or foreign document means making a
judgment about the import or effect of the
foreign law or document that goes beyond
its plain meaning.
(b) The Service, at its discretion, may
consider ruling requests that involve the
interpretation of foreign laws or foreign
documents. In these cases, the Service
may request information in addition to
that listed in § 7.01(2) and (6) of Rev.

January 2, 2024 306 Bulletin No. 2024–1
Proc. 2024-1, including a discussion of
the implications of any authority believed
to interpret the foreign law or foreign doc-
ument, such as pending legislation, trea-
ties, court decisions, notices, or adminis-
trative decisions.
(7) The treatment or effects of hook
equity, as described in section 4.02(11) of
Rev. Proc. 2024-3, in this Bulletin.
SECTION 5. EFFECT ON OTHER
REVENUE PROCEDURES
Rev. Proc. 2023-7 is superseded.
SECTION 6. EFFECTIVE DATE
This revenue procedure is effective
January 2, 2024.
SECTION 7. DRAFTING
INFORMATION
This revenue procedure was compiled
by Shane M. McCarrick of the Office of
Associate Chief Counsel (International).
For further information regarding this rev-
enue procedure contact Mr. McCarrick at
(202) 317-3800 (not a toll-free number).

Bulletin No. 2024–1 i January 2, 2024
Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplified describes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarified is used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion. It
is not used where a position in a prior rul-
ing is being changed.
Distinguished describes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).
Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transactions.
This term is most commonly used in a ruling
that lists previously published rulings that
are obsoleted because of changes in laws or
regulations. A ruling may also be obsoleted
because the substance has been included in
regulations subsequently adopted.
Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the
new ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previous-
ly published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspended is used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cas-
es in litigation, or the outcome of a Ser-
vice study.
Abbreviations
The following abbreviations in current
use and formerly used will appear in
material published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.
—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.
—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.
—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.

January 2, 2024 ii Bulletin No. 2024–1
Numerical Finding List
1
Bulletin 2024–1
Revenue Procedures:
2024-1, 2024-01 I.R.B. 1
2024-2, 2024-01 I.R.B. 119
2024-3, 2024-01 I.R.B. 143
2024-4, 2024-01 I.R.B. 160
2024-5, 2024-01 I.R.B. 262
2024-7, 2024-01 I.R.B. 303
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2023–27 through 2023–52 is in Internal Revenue Bulletin
2023–52, dated December 27, 2023.

Bulletin No. 2024–1 iii January 2, 2024
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2024–1
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2023–27 through 2023–52 is in Internal Revenue Bulletin
2023–52, dated December 27, 2023.

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