Extension of Time for Making Certain Elections

ID:
Office:
UILC:
CCA_2009092415570459
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9100.00-00
Number: 200946043
Release Date: 11/13/2009
From: ---
Sent: Thursday, September 24, 2009 3:57:05 PM
To: ---
Cc:
Subject: RE: PLR & user fee questions
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Per section 5.03 of Rev. Proc. 2009-1, a § 301.9100 request is a letter ruling request, even if the issues in the return are being considered by Appeals. Therefore, a § 301.9100 request should be submitted pursuant to Rev. Proc. 2009-1.
Section 163 is under the jurisdiction of ---….---is the --- contact for Rev. Proc. 2009-1. I would contact her with more specific questions, including questions on the particular user fee that applies to the taxpayer.
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