Update/Corrections to Revenue Procedure 2013-6

25 Jan 2013 2:02 PM | Anonymous

Announcement 2013-13 contains corrections to Revenue Procedure 2013-6, as published on January 2, 2013 (2013-1 I.R.B. 198).  In particular, this announcement clarifies [as provided below] that applications for determination letters should continue to be submitted to the Covington, KY address in section 6.15 of Rev. Proc. 2013-6.  Comments submitted by interested parties in connection with the determination letter process should be sent to a different address in Cincinnati, OH in section 17.02 of Rev. Proc. 2013-6.  

Announcement 2013-13 will be published in the Internal Revenue Bulletin 2013-9 on Feb. 25, 2013. 


Announcement 2013-13 amends Revenue Procedure 2013-6 to: 

  • correct the address for interested party comments, and
  • clarify that the mailing address for determination letter applications has not changed.

The corrected mailing address for interested party comments is:

Internal Revenue Service
EP Determinations
Attn: Customer Service Manager
P.O. Box 2508
Cincinnati, OH 45202

Applicants should continue to send their determination letters applications to:

Internal Revenue Service
EP Determinations
P.O. Box 12192
Covington, KY 41012-0192

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