Missing Prior Approval Letter

[Guest merlin]

Is there a procedure for requesting a copy of a prior approval letter from IRS? We have a takeover plan that was submitted for a favorable letter for T/D/R, but nobody has a copy of the FDL. I want to submit the plan for a GUST letter, but I have a "hole" in my data.

[Guest Jennifer Reid]

If you have the TRA 86 determination letter, you shouldn't need the Tefra/Defra/Rea DL, and if you don't have a TRA 86 letter, you've got a bigger problem than no T/D/R letter. To get a copy of either one, though, you need to request one in writing from the district office where it would have been filed, and don't expect a speedy response.

[Kirk Maldonado]

I think you can get a copy of a prior determination letter by calling 1-877-829-5500.

[Guest merlin]

Thank you both for your responses.

Jennifer- The TRA86 restatement was done using a standardized prototype, so we only have the sponsor's Opinion Letter, which is of no help in this instance. The client's CPA had written to the IRS "years ago" about the TDR approval, with no response.

Kirk- We tried the phone #, but they told us that the records only go back 10 years.

Thanks again.

[Gilmore]

We have called the number in Kirk's posting. They typically search using the Plan Sponsor's EIN. Response time was not bad. In one case the previous DL was issued prior to the date to which they can reproduce a copy of the letter, however the IRS rep was able to send a letter confirming that a DL had been previously issued and the date it was issued.

[Guest merlin]

Gilmore - Judging by the Quality Assurance Bulletin (VERY HELPFUL) it would appear that such a letter would be sufficient to verify TDR compliance for purposes of getting a GUST DL. I suppose we could also submit the GUST restatement with all prior documentation. Thank you very much.