SERVICE ISSUES CHECKLIST FOR ESTATE AND GIFT RULING REQUESTS.
Rev. Proc. 91-14; 1991-1 C.B. 482
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Index Termsestate taxgift taxgeneration-skipping tax
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation91 TNT 33-18
Rev. Proc. 91-14
SECTION 1. PURPOSE
This revenue procedure provides a convenient checklist questionnaire containing the information to be included in a request for a ruling relating to estate, gift, and generation-skipping transfer tax issues. This revenue procedure provides a checklist that must accompany all such requests.
SEC. 2. BACKGROUND
The Internal Revenue Service receives many requests for rulings in which the information identified as necessary in the appropriate revenue procedure is not provided. In these cases, it is necessary to get additional information from the taxpayer before the ruling request can be considered. This is time consuming for both Service personnel and the taxpayer and delays the issuance of the ruling letter.
Careful completion of this checklist will facilitate processing a request for a ruling on estate, gift, and generation-skipping transfer tax issues because all of the generally needed information will be in the request. This should avoid much needless delay and permit rulings to be issued sooner.
SEC. 3. CHECKLIST
See Appendix A.
SEC. 4. USE OF COPIES OR OTHER REPRODUCTIONS
Photocopies of this checklist from the Internal Revenue Bulletin or the Cumulative Bulletin may be used. If the I.R.B. or the C.B. is not available to copy, copies of this checklist may be obtained by calling T. Wayne Thomas at (202) 566-3129 (not a toll-free call). In addition, a reproduction of this checklist in substantially the same form as it appears in this revenue procedure may be used.
SEC. 5. COMMENTS OR INQUIRIES
Comments or inquiries regarding this revenue procedure should refer to its number and should be addressed to the Associate Chief Counsel (Technical), Attention: CC:P&SI:4, Internal Revenue Service, Washington, D.C. 20224.
SEC. 6. EFFECTIVE DATE
This revenue procedure is effective March 13, 1991, thirty days after this revenue procedure was published in the Internal Revenue Bulletin.
DRAFTING INFORMATION
The principal author of this revenue procedure is Esther Woodworth of the Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Ms. Woodworth on (202) 535-9508 (not a toll-free call).
APPENDIX A
ESTATE, GIFT, AND GENERATION-SKIPPING TRANSFER TAX CHECKLIST
NAME OF TAXPAYER __________________________________________________
INSTRUCTIONS
The Service will be able to respond more quickly to your ruling request if it is carefully prepared and complete. Please use this checklist to ensure that your request is in order.
Answer each question by circling the appropriate answer: "Yes," "NO," or "N/A" (not applicable). The taxpayer or authorized representative should sign and date the checklist and place it on top of the request.
Failure to (1) submit any information required by this checklist, or (2) complete and submit the checklist with your ruling request will result in the request being returned to you. In extraordinary circumstances, the Service may retain the request and defer substantive consideration until the checklist is provided.
CIRCLE ONE ITEM
Yes No N/A 1. Have you read and complied with the
requirements and procedures of the Associated
Chief Counsel (Technical), including the
checklist, as set forth in the "-1" revenue
procedure of the current calendar year, e.g.,
Rev. Proc. 91-1, 1991-1
I.R.B. 9? The "-1" revenue procedure is
published in the first I.R.B. of the year.
Yes No N/A 2. Have you read section 3 of the "-3" revenue
procedure of the current calendar year, which
sets forth issues on which the Service will
not rule? The "-3" revenue procedure is
published in the first I.R.B. of the year.
Yes No N/A 3. Is the requested ruling within the no-rule
area in the "-3" revenue procedure?
Yes No N/A 4. If the request involves a will, a trust
instrument, deed of conveyance, or a contract,
is a copy of the document attached?
Yes No N/A 5. If the answer to Item 4 is yes, the document
has not been executed, is a statement attached
from the individual requesting the ruling that
they have a present intention to execute the
document?
Yes No N/A 6. If your request involves an outright gift (as
opposed to a gift in trust), is a copy of any
deed of gift or other documents concerning the
gift attached?
Yes No N/A 7. If the request involves a disclaimer, is a
copy of the disclaimer attached?
Yes No N/A 8. If the request involves a disclaimer, is a
complete description of the property to be
disclaimed attached?
Yes No N/A 9. If the request involves a decedent's estate
tax and the estate tax return is due to be
filed shortly, has a request for an extension
of time to file the return been submitted to
the district director with jurisdiction over
the return.
___________________________________________________________________
Printed Name of Taxpayer or Authorized Representative
___________________________________________________________________
Signature of Taxpayer or Authorized Representative Date
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Index Termsestate taxgift taxgeneration-skipping tax
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation91 TNT 33-18
