Circumstances Under Which the IRS Does Not Issue a Determination Letter

The IRS ordinarily does not issue 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 an IRS field office;
2. is being considered by an IRS Appeals office;
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.

The IRS ordinarily does not issue determination letters in certain areas because of the factual nature of the matter involved or for other reasons.