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